A Superior Hybrid Cash-Flow Taxon Corporations /
This paper proposes a new hybrid cash-flow tax on corporations that, on one hand, taxes only excess corporate profits as they accrue, and, on the other hand, treats real and financial transactions neutrally. It is, therefore, a superior tax compared to the cash-flow tax on real transactions that see...
| Autor principal: | |
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| Formato: | Revista |
| Lenguaje: | English |
| Publicado: |
Washington, D.C. :
International Monetary Fund,
2006.
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| Colección: | IMF Working Papers; Working Paper ;
No. 2006/117 |
| Acceso en línea: | Full text available on IMF |