No Business Taxation Without Model Representation : Adding Corporate Income and Cash Flow Taxes to GIMF

The Global Integrated Monetary and Fiscal model (GIMF) is a multi-region, forward-looking,DSGE model developed at the International Monetary Fund for policy analysis and internationaleconomic research. This paper documents the incorporation of corporate income, cash-flow anddestination based cash-flow taxes into the model. The analysis presented considers thetransmission mechanism of these taxes and details how financial frictions interact with each ofthe taxes

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Year of publication:	2018
Authors:	Carton, Benjamin
Other Persons:	Corugedo, Emilio Fernández (contributor) ; Hunt, Ben (contributor)
Publisher:	[2018]: [S.l.] : SSRN
Subject:	Unternehmensbesteuerung \| Corporate taxation \| Theorie \| Theory \| Cash Flow \| Cash flow \| Körperschaftsteuer \| Corporate income tax

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Extent:	1 Online-Ressource (62 p)
Series:	IMF Working Paper ; No. 17/259
Type of publication:	Book / Working Paper
Language:	English
Notes:	Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments November 2017 erstellt
Other identifiers:	10.2139/ssrn.3104511 [DOI]
Classification:	E12 - Keynes; Keynesian; Post-Keynesian ; E17 - Forecasting and Simulation ; E52 - Monetary Policy (Targets, Instruments, and Effects) ; F41 - Open Economy Macroeconomics ; E62 - Fiscal Policy; Public Expenditures, Investment, and Finance; Taxation ; F47 - Forecasting and Simulation
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10012929950