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Search: subject_exact:"Cash-flow tax"
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Cash-flow tax
26
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Auerbach, Alan J.
4
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1
Transfer pricing under global adoption of destination-based cash-flow taxation
Gresik, Thomas A.
;
Schjelderup, Guttorm
- In:
International tax and public finance
31
(
2024
)
1
,
pp. 243-261
Persistent link: https://www.econbiz.de/10015056352
Saved in:
2
On the incentive compatibility of universal adoption of destination-based cash flow taxation
Bond, Eric W.
;
Gresik, Thomas A.
- In:
International tax and public finance
30
(
2023
)
6
,
pp. 1576-1600
Persistent link: https://www.econbiz.de/10014437279
Saved in:
3
Cash-flow business taxation revisited : bankruptcy and asymmetric information
Boadway, Robin W.
;
Sato, Motohiro
;
Tremblay, Jean-François
- In:
International tax and public finance
29
(
2022
)
4
,
pp. 922-952
Persistent link: https://www.econbiz.de/10013438462
Saved in:
4
Revenue implications of destination-based cash-flow taxation
Hebous, Shafik
;
Klemm, Alexander
;
Stausholm, Saila
- In:
IMF economic review
68
(
2020
)
4
,
pp. 848-874
Persistent link: https://www.econbiz.de/10012596160
Saved in:
5
Cash-flow taxes in an international setting
Auerbach, Alan J.
;
Devereux, Michael P.
- In:
American economic journal : a journal of the American …
10
(
2018
)
3
,
pp. 69-94
Persistent link: https://www.econbiz.de/10011898985
Saved in:
6
International tax planning under the destination-based cash flow tax
Auerbach, Alan J.
;
Devereux, Michael P.
;
Keen, Michael
; …
- In:
National tax journal
70
(
2017
)
4
,
pp. 783-801
Persistent link: https://www.econbiz.de/10011833734
Saved in:
7
A destination-based cash flow tax can be structured to comply with World Trade Organization rules
Grinberg, Itai
- In:
National tax journal
70
(
2017
)
4
,
pp. 803-818
Persistent link: https://www.econbiz.de/10011833744
Saved in:
8
The shaky case for a business cash-flow tax over a business income tax
Batchelder, Lily L.
- In:
National tax journal
70
(
2017
)
4
,
pp. 901-935
Persistent link: https://www.econbiz.de/10011833861
Saved in:
9
Options for corporate tax reform in 2017
Feldstein, Martin S.
- In:
Brookings papers on economic activity : BPEA
(
2017
)
2
,
pp. 401-408
Persistent link: https://www.econbiz.de/10011850341
Saved in:
10
Demystifying the destination-based cash-flow tax
Auerbach, Alan J.
- In:
Brookings papers on economic activity : BPEA
(
2017
)
2
,
pp. 409-432
Persistent link: https://www.econbiz.de/10011850342
Saved in:
11
Rethinking the corporate tax base : evidence of the relationships between cash flow and net income
Santosuosso, Pierluigi
- In:
Corporate ownership & control : international …
15
(
2017/2018
)
1
,
pp. 100-107
Persistent link: https://www.econbiz.de/10011892986
Saved in:
12
Have excess returns to corporations been increasing over time?
Power, Laura
;
Frerick, Austin
- In:
National tax journal
69
(
2016
)
4
,
pp. 831-846
Persistent link: https://www.econbiz.de/10011620362
Saved in:
13
US Supreme Court unanimously chooses substance over form in foreign tax credit case : implications of the PPL decision for the creditability of cash-flow taxes
McLure, Charles E.
;
Mintz, Jack M.
;
Zodrow, George R.
- In:
International tax and public finance
22
(
2015
)
5
,
pp. 887-907
Persistent link: https://www.econbiz.de/10011529956
Saved in:
14
International business taxation and the business cash flow tax
Schreiber, Ulrich
- In:
Review of managerial science
7
(
2013
)
3
,
pp. 309-326
Persistent link: https://www.econbiz.de/10009771698
Saved in:
15
Tax neutrality: illusion or reality? : the case of entrepreneurship
Kanniainen, Vesa
;
Panteghini, Paolo
- In:
FinanzArchiv : European journal of public finance
69
(
2013
)
2
,
pp. 167-193
Persistent link: https://www.econbiz.de/10009756349
Saved in:
16
Profit taxes and financing constraints
Keuschnigg, Christian
;
Ribi, Evelyn
- In:
International tax and public finance
20
(
2013
)
5
,
pp. 808-826
Persistent link: https://www.econbiz.de/10010231154
Saved in:
17
Die Abgeltungsteuer auf Kursgewinne und der Steuerstundungseffekt in der Unternehmensbewertung
Hoffmann, Steffen
;
Nippel, Peter
- In:
Journal of business economics : JBE
82
(
2012
)
12
,
pp. 1311-1336
Persistent link: https://www.econbiz.de/10009685370
Saved in:
18
An applied analysis of ACE and CBIT reforms in the EU
Mooij, Ruud A. de
;
Devereux, Michael P.
- In:
International tax and public finance
18
(
2011
)
1
,
pp. 93-120
Persistent link: https://www.econbiz.de/10009247457
Saved in:
19
Return decomposition
Chen, Long
;
Zhao, Xinlei
- In:
The review of financial studies
22
(
2009
)
12
,
pp. 5213-5249
Persistent link: https://www.econbiz.de/10003916326
Saved in:
20
Revenue effects of tax facilities for pension savings
Caminada, Koen
;
Goudswaard, Kees Pieter
- In:
Atlantic economic journal : AEJ
36
(
2008
)
2
,
pp. 233-246
Persistent link: https://www.econbiz.de/10003743888
Saved in:
21
Reforming the corporate income tax : the case for a hybrid cash-flow tax
Zee, Howell H.
- In:
De economist : Netherlands economic review ; quarterly …
155
(
2007
)
4
,
pp. 417-448
Persistent link: https://www.econbiz.de/10003605875
Saved in:
22
Generalized cash-flow taxation
Auerbach, Alan J.
;
Bradford, David F.
- In:
Journal of public economics
88
(
2004
)
5
,
pp. 957-980
Persistent link: https://www.econbiz.de/10001869472
Saved in:
23
Replacing the corporate income tax with a cash-flow tax
Edwards, Chris
- In:
The Cato journal : an interdisciplinary journal of …
23
(
2003
)
2
,
pp. 291-318
Persistent link: https://www.econbiz.de/10002396158
Saved in:
24
Rent taxation when cost monitoring is imperfect
Lund, Diderik
- In:
Resource and energy economics
24
(
2002
)
3
,
pp. 211-228
Persistent link: https://www.econbiz.de/10001674316
Saved in:
25
Ökonomische Wirkungen der umsatzsteuerrechtlichen Behandlung von Warenkreditgeschäften
Hiller, Matthias
- In:
UmsatzsteuerRundschau : UR : Zeitschrift für die …
50
(
2001
)
8
,
pp. 328-337
Persistent link: https://www.econbiz.de/10001630718
Saved in:
26
The economic case for foreign tax credits for cash flow taxes
McLure, Charles E.
- In:
National tax journal
51
(
1998
)
1
,
pp. 1-22
Persistent link: https://www.econbiz.de/10001238775
Saved in:
27
Transition to and tax-rate flexibility in a cash-flow-type tax
Bradford, David F.
- In:
Tax policy and the economy
12
(
1998
),
pp. 151-172
Persistent link: https://www.econbiz.de/10001249141
Saved in:
28
Cash-flow taxation of financial services
Merrill, Peter R.
- In:
National tax journal
49
(
1996
)
3
,
pp. 487-500
Persistent link: https://www.econbiz.de/10001334968
Saved in:
29
Should small businesses be tax-favored?
Holtz-Eakin, Douglas
- In:
National tax journal
48
(
1995
)
3
,
pp. 387-395
Persistent link: https://www.econbiz.de/10001191334
Saved in:
30
The tax restructuring phenomenon : analytical principles and political equation
Christian, Ernest S.
- In:
National tax journal
48
(
1995
)
3
,
pp. 373-385
Persistent link: https://www.econbiz.de/10001191335
Saved in:
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