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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Detalhes bibliográficos
Autor principal: Hebous, Shafik
Outros Autores: Klemm, Alexander, Stausholm, Saila
Formato: Periódico
Idioma:English
Publicado em: Washington, D.C. : International Monetary Fund, 2019.
Colecção:IMF Working Papers; Working Paper ; No. 2019/007
Acesso em linha:Full text available on IMF

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