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...

पूर्ण विवरण

ग्रंथसूची विवरण
मुख्य लेखक: Hebous, Shafik
अन्य लेखक: Klemm, Alexander, Stausholm, Saila
स्वरूप: पत्रिका
भाषा:English
प्रकाशित: Washington, D.C. : International Monetary Fund, 2019.
श्रृंखला:IMF Working Papers; Working Paper ; No. 2019/007
ऑनलाइन पहुंच:Full text available on IMF

समान संसाधन