Corporate Tax Reform: From Income to Cash Flow Taxes
Language: en
Pages: 34
Authors: Benjamin Carton
Categories: Business & Economics
Type: BOOK - Published: 2019-01-16 - Publisher: International Monetary Fund

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This paper uses a multi-region, forward-looking, DSGE model to estimate the macroeconomic impact of a tax reform that replaces a corporate income tax (CIT) with
Cash Flow Or Income?
Language: en
Pages: 50
Authors: Jack M. Mintz
Categories: Cash flow
Type: BOOK - Published: 1989 - Publisher: World Bank Publications

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The Treatment of Companies Under Cash Flow Taxes
Language: en
Pages: 47
Authors: Emil McKee Sunley
Categories: Capital movements
Type: BOOK - Published: 1989 - Publisher: World Bank Publications

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Cash flow taxes eliminate many of the problems of the corporate income tax, but they have significant administrative, transitional, and international problems,
OECD Tax Policy Studies Fundamental Reform of Corporate Income Tax
Language: en
Pages: 174
Authors: OECD
Categories:
Type: BOOK - Published: 2007-11-13 - Publisher: OECD Publishing

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Presents the recent trends in the taxation of corporate income in OECD countries, discusses the main drivers of corporate income tax reform and evaluates the ga
Assessing Tax Reform
Language: en
Pages: 160
Authors: Henry Aaron
Categories: Business & Economics
Type: BOOK - Published: 2010-12-01 - Publisher: Brookings Institution Press

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Reform of the United States tax system has become a central political issue. Assessing Tax Reform is a concise, nontechnical book to help general readers and st