Demystifying the destination-based cash-flow tax
Year of publication: |
2017
|
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Authors: | Auerbach, Alan J. |
Published in: |
Brookings papers on economic activity : BPEA. - Washington, DC : Inst., ISSN 0007-2303, ZDB-ID 187008-7. - 2017, 2, p. 409-432
|
Subject: | Cash-Flow-Steuer | Cash-flow tax | Bestimmungslandprinzip | Destination principle | Besteuerungsverfahren | Taxation procedure | Wirkungsanalyse | Impact assessment | USA | United States |
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