Search Results for Destination-Based Cash Flow Tax

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We estimate the revenue implications of a Destination Based Cash Flow Tax (DBCFT) for 80...

Corporate Income Taxes Under Pressure: Why Reform is Needed and How It Can Be Designed

Following renewed academic and policy interest in the destination-based principle for taxing...

This paper proposes a new hybrid cash-flow tax on corporations that, on one hand, taxes only...

This paper discusses infrastructure development and building of roads in Honduras. The paper...

This technical note describes the interaction of government cash management with other financial...