Revenue Implications of Destination-Based Cash-Flow Taxation

Revenue Implications of Destination-Based Cash-Flow Taxation
We estimate the revenue implications of a Destination Based Cash Flow Tax (DBCFT) for 80 countries. On a global average, DBCFT revenues under unchanged tax rates would remain similar to the existing corporate income tax (CIT) revenue, but with sizable redistribution of revenue across countries. Countries are more likely to gain revenue if they... READ MORE...

Publication date: January 2019
ISBN 9781484392935
$18.00

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