No Business Taxation Without Model Representation : Adding Corporate Income and Cash Flow Taxes to GIMF /

The Global Integrated Monetary and Fiscal model (GIMF) is a multi-region, forward-looking, DSGE model developed at the International Monetary Fund for policy analysis and international economic research. This paper documents the incorporation of corporate income, cash-flow and destination based cash...

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Detalles Bibliográficos
Autor principal: Carton, Benjamin
Otros Autores: Corugedo, Emilio Fernandez, Hunt, Benjamin
Formato: Revista
Lenguaje:English
Publicado: Washington, D.C. : International Monetary Fund, 2017.
Colección:IMF Working Papers; Working Paper ; No. 2017/259
Acceso en línea:Full text available on IMF
Descripción
Sumario:The Global Integrated Monetary and Fiscal model (GIMF) is a multi-region, forward-looking, DSGE model developed at the International Monetary Fund for policy analysis and international economic research. This paper documents the incorporation of corporate income, cash-flow and destination based cash-flow taxes into the model. The analysis presented considers the transmission mechanism of these taxes and details how financial frictions interact with each of the taxes.
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Descripción Física:1 online resource (61 pages)
Formato:Mode of access: Internet
ISSN:1018-5941
Acceso:Electronic access restricted to authorized BRAC University faculty, staff and students