Auerbach, Alan J.; Devereux, Michael P.; Simpson, Helen - 2021
Following Meade (1978), we reconsider issues in the design of taxes on corporate income. We outline developments in … taxes on corporate income. We consider a number of tax systems which have been proposed, distinguishing them in two main …, including both R-based and R+F-based flow- of-funds taxes and an ACE allowance. It is the destination basis - with border …