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Cash-flow taxes in an international setting

Abstract:

This paper models the effects of cash-flow taxes on company profit which differ according to the location of the tax. The model incorporates a multinational producing and selling in two countries with three sources of economic rent, each in a different location: a fixed basic production factor (located with initial production), mobile managerial skill, and a fixed final production factor (located with consumption). In the general case, national governments face trade-offs in choosing between ...

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Publication status:
Published
Peer review status:
Peer reviewed
Version:
Accepted manuscript

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Institution:
University of Oxford
Division:
Social Sciences Division
Department:
Said Business School
Role:
Author
Publisher:
American Economic Association Publisher's website
Journal:
American Economic Journal: Economic Policy Journal website
Volume:
10
Issue:
3
Pages:
69-94
Publication date:
2018-07-26
Acceptance date:
2017-11-20
EISSN:
1945-774X
ISSN:
1945-7731
Pubs id:
pubs:807147
URN:
uri:f70bc481-9880-4549-ae1c-1b513a74f9a2
UUID:
uuid:f70bc481-9880-4549-ae1c-1b513a74f9a2
Local pid:
pubs:807147

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