CASH FLOW OR INCOME?: The Choice of Base for Company Taxation

Jack M Mintz · Jesús Seade

27 citations0/0 files storedThe World Bank Research Observer

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

Abstract

Cash flow and equity income (or income) are two alternative bases advocated for taxes on businesses throughout the world. Although in practice most tax systems are hybrids with elements of both types of taxes, recent literature has stressed the merits of the cash flow tax because it is simple in concept and it does not distort decisions about capital expenditures and financing. But international issues and administrative complexities—particularly tax evasion—present problems that must be sorted out before a cash flow tax can be implemented.

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1980The Structure and Reform of Direct Taxation 1986Untangling the Income Tax 1984Blueprints for Basic Tax Reform 1963Tax Depreciation Policy and Investment Theory

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1995Tax Policy Handbook

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