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Cash Flow Taxes in an Open Economy.

Abstract:
Academic and policy debates generally consider levying tax on corporate profit on either a residence basis or on a source basis. We explore two alternatives, based on the location of consumption, rather than production – destination-based, as opposed to source-based or residence-based, taxes. We analyse the properties of these taxes, especially with respect to their impact on location decisions and domestic welfare.

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Publisher:
CEPR
Series:
CEPR Discussion Paper Series
Publication date:
2002-01-01
Language:
English
UUID:
uuid:facaf97e-5e0e-4efb-96da-46e9244d8126
Local pid:
oai:economics.ouls.ox.ac.uk:14572
Deposit date:
2011-08-16

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