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Cash-flow tax

Shome, Parthasarathi - 1993

Persistent link: https://www.econbiz.de/10013425188

Empirical evidence on the incidence of the corporate income tax

Shome, Parthasarathi - In: Fiscal issues in South-East Asia : comparative studies …, (pp. 93-116). 1986

Persistent link: https://www.econbiz.de/10001261996

Cash-flow tax

Shome, Parthasarathi - In: Staff papers / International Monetary Fund 40 (1993) 3, pp. 638-662

Persistent link: https://www.econbiz.de/10001150400

The role of allocation in a globalized corporate income tax

Mintz, Jack M. - 1998

Persistent link: https://www.econbiz.de/10000997134

The effect of expected effective corporation tax rates on incremental financing decisions

Gropp, Reint - 1997

Persistent link: https://www.econbiz.de/10000968034

Do tax rates encourage entrepreneurial activity?

Gordon, Roger H. - 1997

Persistent link: https://www.econbiz.de/10000969112

The incidence of the corporation income tax : a long-run, specific factor model

Ratti, Ronald A.; Shome, Parthasarathi - In: Southern economic journal 44 (1977) 1, pp. 85-98

Persistent link: https://www.econbiz.de/10002674401

On a general equilibrium model of the incidence of the corporation tax under uncertainty

Ratti, Ronald A.; Shome, Parthasarathi - In: Journal of public economics 8 (1977) 2, pp. 233-238

Persistent link: https://www.econbiz.de/10002674414

On the separability of the incidence and efficiency effects of the corporation income tax

Ratti, Ronald A.; Shome, Parthasarathi - In: Public finance 32 (1977) 3, pp. 348-353

Persistent link: https://www.econbiz.de/10002674428

Cash-Flow Tax

Shome, Parthasarathi - 2006

The cash-flow tax has been proposed as an alternative to corporate income tax on grounds of clarity and simplicity in defining the tax base in the face of widespread departures from the comprehensive income tax in actual practice. Variants of the tax, with their advantages and disadvantages,...

Persistent link: https://www.econbiz.de/10012781805