A superior hybrid cash-flow tax on corporations /

A superior hybrid cash-flow tax on corporations / [prepared by] Howell H. Zee.

This paper proposes a new hybrid cash-flow tax on corporations that, on one hand, taxes only excess corporate profits as they accrue, and, on the other hand, treats real and financial transactions neutrally. It is, therefore, a superior tax compared to the cash-flow tax on real transactions that see...

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Bibliographic Details
Online Access: Full Text (via ProQuest)
Main Author: Zee, Howell H. (Howell Hang) (Author)
Corporate Author: International Monetary Fund. Fiscal Affairs Department
Format: eBook
Language:English
Published: [Washington D.C.] : International Monetary Fund, Fiscal Affairs Dept., 2006.
Series:IMF working paper ; WP/06/117.
Subjects:
Corporations > Taxation > Econometric models.
International business enterprises > Taxation.

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Call Number: HD2753.A3 Z44 2006eb
HD2753.A3 Z44 2006eb Available

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