Cash-Flow Taxation (Hebous et al.)

Revenue implications of destination-based cash-flow taxation by Shafik Hebous, Alexander Klemm and Saila Stausholm published by IMF (2019). “…Results suggest that these spillover effects are sizeable if the adopting country is large and globally integrated. These spillovers generate strong revenue-based incentives for many – but not all – other countries to follow the DBCFT adoption…”

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