Cash-Flow Tax /
The cash-flow tax has been proposed as an alternative to corporate income tax on grounds of clarity and simplicity in defining the tax base in the face of widespread departures from the comprehensive income tax in actual practice. Variants of the tax, with their advantages and disadvantages, demonst...
| المؤلف الرئيسي: | |
|---|---|
| مؤلفون آخرون: | |
| التنسيق: | دورية |
| اللغة: | English |
| منشور في: |
Washington, D.C. :
International Monetary Fund,
1993.
|
| سلاسل: | IMF Working Papers; Working Paper ;
No. 1993/002 |
| الوصول للمادة أونلاين: | Full text available on IMF |