Identical Twins? Destination-Based Cash-Flow Taxes Versus Consumption Taxes with Payroll Subsidies
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- Benjamin Carton & Emilio Fernández Corugedo & Mr. Benjamin L Hunt, 2019. "Corporate Tax Reform: From Income to Cash Flow Taxes," IMF Working Papers 2019/013, International Monetary Fund.
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Keywords
WP; consumption tax; real interest rate; cash flow; tax revenue; tax policy; business taxation; financial accelerator; dynamic stochastic general equilibrium models; macroeconomic interdependence; government debt; distortionary tax; lump-sum tax; production tax; tax instrument; tax equivalence; component of the cl; lump sum tax; lumpsum tax; real value; DBCFT tax; consumption goods; Consumption taxes; Value-added tax; Personal income tax; Global;All these keywords.
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