Simulating Business Cash Flow Taxation
收藏NBER2017-08-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w23675
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资源简介：
This paper uses the Global Gaidar Model (GGM) to simulate replacing a territorial corporate income tax with a wealth tax imposed in the form of a destination-based Business Cash Flow Tax (BCFT). The specific BCFT reform considered is the BetterWay Tax, a proposed but never enacted corporate-income
提供机构：
美国国家经济研究局
创建时间：
2017-08-01
