Unlike VAT, cash flow tax helps exports, hits imports Martin A. Sullivan Electrónico
By: Sullivan, Martin.
Material type: ArticlePublisher: 2017Subject(s): SISTEMA FISCAL | TRIBUTOS | IMPUESTOS | POLITICA FISCAL | REFORMA | IMPUESTO SOBRE EL VALOR AÑADIDO | AJUSTES FISCALES EN FRONTERA | ESTADOS UNIDOS In: Bulletin for International Taxation v. 71, n. 6a, June 2017Summary: In this article, the author examines the functioning of the destination-based cash flow tax. The article builds upon and extends the analysis of arecent paper by Alan Auerbach and Douglas Holtz-Eakin (2016) entitled The Role ofBorder Adjustments in International Taxation.Item type | Current location | Home library | Call number | Status | Date due | Barcode |
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IEF | BIT/2017/6a-28 (Browse shelf) | Available | BIT/2017/6a-28 |
Disponible únicamente la versión electrónica a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.
In this article, the author examines the functioning of the destination-based cash flow tax. The article builds upon and extends the analysis of arecent paper by Alan Auerbach and Douglas Holtz-Eakin (2016) entitled The Role ofBorder Adjustments in International Taxation.
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