Cash Flow Taxes in an Open Economy

Stephen R. Bond · Michael Devereux

40 citations0/0 files storedOxford University Research Archive (ORA) (University of Oxford)

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Corporate Taxation and Avoidance Economic and Fiscal Studies Taxation and Legal Issues

Abstract

Academic and policy debates generally consider levying tax on corporate profit on either a residence basis or on a source basis. We explore two alternatives, based on the location of consumption, rather than production – destination-based, as opposed to source-based or residence-based, taxes. We analyse the properties of these taxes, especially with respect to their impact on location decisions and domestic welfare.

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References

1986Pigou, Tiebout, property taxation, and the underprovision of local public goods 2003Taxation and Foreign Direct Investment: A Synthesis of Empirical Research 1992Endogenous market structures in international trade (natura facit saltum)2000Globalization, Tax Competition, and the Fiscal Crisis of the Welfare State 1999Country size and tax competition for foreign direct investment 1986Taxation of Investment and Savings in a World Economy 1980The Structure and Reform of Direct Taxation 2000Corporate tax systems and cross country profit shifting

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2013Profit Shifting and 'Aggressive' Tax Planning by Multinational Firms: Issues and Options for Reform 2021The politics of taxing multinational firms in a digital age 2018A Destination-Based Allowance for Corporate Equity 2020Revenue Implications of Destination-Based Cash-Flow Taxation

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