Journal article
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
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Bibliographic Details
- 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
- Source identifiers:
-
807147
Item Description
- Keywords:
- Pubs id:
-
pubs:807147
- UUID:
-
uuid:f70bc481-9880-4549-ae1c-1b513a74f9a2
- Local pid:
- pubs:807147
- Deposit date:
- 2017-12-01
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- Copyright date:
- 2018
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