Revenue Implications of Destination-Based Cash-Flow Taxation /
We estimate the revenue implications of a Destination Based Cash Flow Tax (DBCFT) for 80 countries. On a global average, DBCFT revenues under unchanged tax rates would remain similar to the existing corporate income tax (CIT) revenue, but with sizable redistribution of revenue across countries. Coun...
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| Další autoři: | , |
| Médium: | Časopis |
| Jazyk: | English |
| Vydáno: |
Washington, D.C. :
International Monetary Fund,
2019.
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| Edice: | IMF Working Papers; Working Paper ;
No. 2019/007 |
| On-line přístup: | Full text available on IMF |