Trade and economic impacts of destination‐based business cash‐flow taxes
Proposals for destination‐based business cash‐flow taxes (DBCFT) that effectively combine a value‐added tax and a wage subsidy have received enormous attention in the United States and are being proposed as a major tax reform worldwide. Much controversy has focused on trade impacts, but this paper s...
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| Format: | Journal Article |
| Language: | Inglés |
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John Wiley & Sons
2018
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| Online Access: | https://hdl.handle.net/10568/146001 |