Identical Twins? : Destination-Based Cash-Flow Taxes Versus Consumption Taxes with Payroll Subsidies /

The Global Integrated Monetary and Fiscal model (GIMF) is a multi-region, forward-looking, DSGE model developed by the Economic Modeling Division of the IMF for policy analysis and international economic research. This paper uses GIMF to illustrate when a destination-based cash-flow tax is equivalen...

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Hlavní autor: Carton, Benjamin
Další autoři: Corugedo, Emilio Fernandez, Hunt, Benjamin
Médium: Časopis
Jazyk:English
Vydáno: Washington, D.C. : International Monetary Fund, 2017.
Edice:IMF Working Papers; Working Paper ; No. 2017/276
On-line přístup:Full text available on IMF