A Destination-Based Allowance for Corporate Equity /
Following renewed academic and policy interest in the destination-based principle for taxing profits-particularly through a destination-based cash flow tax (DBCFT)-this paper studies other forms of efficient destination-based taxes. Specifically, it analyzes the Destination-Based Allowance for Corpo...
| 1. Verfasser: | |
|---|---|
| Weitere Verfasser: | |
| Format: | Zeitschrift |
| Sprache: | English |
| Veröffentlicht: |
Washington, D.C. :
International Monetary Fund,
2018.
|
| Schriftenreihe: | IMF Working Papers; Working Paper ;
No. 2018/239 |
| Online Zugang: | Full text available on IMF |