Cash Flow Taxes in an Open Economy

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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Year of publication:	2002-05
Authors:	Bond, Stephen Roy ; Devereux, Michael P.
Institutions:	C.E.P.R. Discussion Papers
Subject:	corporation tax \| investment \| location

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Extent:	application/pdf
Series:	CEPR Discussion Papers.
Type of publication:	Book / Working Paper
Notes:	Number 3401
Classification:	F21 - International Investment; Long-Term Capital Movements ; F23 - Multinational Firms; International Business ; H25 - Business Taxes and Subsidies ; H32 - Firm ; H87 - International Fiscal Issues
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10005124352