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Revenue Implications of Destination-Based Cash-Flow Taxation · Study

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ArticleRevenue Implications of Destination-Based Cash-Flow Taxation

Shafik Hebous2020

OA

Articlegreen2020

Revenue Implications of Destination-Based Cash-Flow Taxation

Shafik Hebous · Alexander Klemm · Saila Stausholm

25 citations·0/0 files stored·IMF Economic Review

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

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References

1981Biases in Dynamic Models with Fixed Effects 1994Fiscal Paradise: Foreign Tax Havens and American Business 1997Fiscal Policy in Latin America 2008Why Is Fiscal Policy Often Procyclical?2007International profit shifting within multinationals: A multi-country perspective 2006Are stationarity and cointegration restrictions really necessary for the intertemporal budget constraint?2018The Missing Profits of Nations 2019INTERNATIONAL CORPORATE TAX AVOIDANCE: A REVIEW OF THE CHANNELS, MAGNITUDES, AND BLIND SPOTS

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Details

Year2020

Typearticle

Published2020-10-23

VenueIMF Economic Review

ISSN-L2041-4161

Languageen

Citations25

Files0 public / 0

ShelfCorporate Taxation and Avoidance

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doi10.1057/s41308-020-00122-4

openalex_workW2912964188

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