Destination-based business cash flow taxes
Destination-based business cash-flow taxes have received a great deal of attention and are being widely considered as a replacement for traditional, origin-based, corporate taxes. These taxes combine the strong revenue-raising ability of a VAT with an enormously expensive tax deduction for wages. Th...
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| Formato: | Brief |
| Lenguaje: | Inglés |
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OCP Policy Center
2019
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| Acceso en línea: | https://hdl.handle.net/10568/146744 |
| _version_ | 1855524036397760512 |
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| author | Martin, Will |
| author_browse | Martin, Will |
| author_facet | Martin, Will |
| author_sort | Martin, Will |
| collection | Repository of Agricultural Research Outputs (CGSpace) |
| description | Destination-based business cash-flow taxes have received a great deal of attention and are being widely considered as a replacement for traditional, origin-based, corporate taxes. These taxes combine the strong revenue-raising ability of a VAT with an enormously expensive tax deduction for wages. They would certainly be attractive to foreign investors by eliminating the burden of current corporate taxes. However, adopting them at the rates typically discussed would raise consumer prices dramatically. A more fundamental problem is that practical versions of such taxes would likely reduce net government revenues in countries adopting them. |
| format | Brief |
| id | CGSpace146744 |
| institution | CGIAR Consortium |
| language | Inglés |
| publishDate | 2019 |
| publishDateRange | 2019 |
| publishDateSort | 2019 |
| publisher | OCP Policy Center |
| publisherStr | OCP Policy Center |
| record_format | dspace |
| spelling | CGSpace1467442024-10-25T07:57:19Z Destination-based business cash flow taxes Martin, Will public finance taxes fiscal policies value added tax consumer prices foreign investment Destination-based business cash-flow taxes have received a great deal of attention and are being widely considered as a replacement for traditional, origin-based, corporate taxes. These taxes combine the strong revenue-raising ability of a VAT with an enormously expensive tax deduction for wages. They would certainly be attractive to foreign investors by eliminating the burden of current corporate taxes. However, adopting them at the rates typically discussed would raise consumer prices dramatically. A more fundamental problem is that practical versions of such taxes would likely reduce net government revenues in countries adopting them. 2019-01-31 2024-06-21T09:08:33Z 2024-06-21T09:08:33Z Brief https://hdl.handle.net/10568/146744 en Open Access OCP Policy Center Martin, Will. 2018. Destination-based business cash flow taxes. OCP Policy Brief 18/11. Rabat, Morocco: OCP Policy Center. http://www.ocppc.ma/publications/destination-based-business-cash-flow-taxes |
| spellingShingle | public finance taxes fiscal policies value added tax consumer prices foreign investment Martin, Will Destination-based business cash flow taxes |
| title | Destination-based business cash flow taxes |
| title_full | Destination-based business cash flow taxes |
| title_fullStr | Destination-based business cash flow taxes |
| title_full_unstemmed | Destination-based business cash flow taxes |
| title_short | Destination-based business cash flow taxes |
| title_sort | destination based business cash flow taxes |
| topic | public finance taxes fiscal policies value added tax consumer prices foreign investment |
| url | https://hdl.handle.net/10568/146744 |
| work_keys_str_mv | AT martinwill destinationbasedbusinesscashflowtaxes |