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The Resource Experiences with cash-flow taxation and prospects : final report

Experiences with cash-flow taxation and prospects : final report

Label
Experiences with cash-flow taxation and prospects : final report
Title
Experiences with cash-flow taxation and prospects : final report
Creator
Subject
Language
eng
Summary
The European Commission has requested EY to conduct a study on cash-flow taxation (CFT) in EU- and OECD-Member States, to gather information on the design and the impact of the implementation of such a system in practice. This information will be used to evaluate the ability of the system to address issues like the debt-equity bias, the tax neutrality in respect of locational choices and compliance costs. The study has three main objectives: (1) to identify experiences with the adoption of cash-flow taxation, stressing how it was designed, which qualitative and quantitative (administrative or economic) benefits or problems it brought, and how the potential problems identified by the Commission were addressed; (2) to identify experiences with proposals and implementations of cash-flow taxation, stressing the main hurdles to adoption (or abandonment) of the proposal and the choices/arguments that led to a specific design of the tax; (3) to offer a typology of existing cash-flow taxations and conclude on their optimal design. Out of 47 examined States, this report identifies three jurisdictions where a (close to) full-fledged CFT was implemented, namely Mexico, Estonia and Macedonia. The other identified CFTs relate to three broad categories: small and medium enterprises, sector specific taxes and gross receipt taxes
Geographic coverage
  • European Union
  • International
Index
no index present
Language note
English
Literary form
non fiction
http://bibfra.me/vocab/lite/organizationName
Ernst & Young
Series statement
Taxation papers: working paper
Series volume
55/2015
http://library.link/vocab/subjectName
  • OECD
  • SME
  • cash flow tax
Label
Experiences with cash-flow taxation and prospects : final report
Instantiates
Publication
Contents
Includes bibliography
Extent
257 p.
Isbn
9789279482519
Isbn Type
(PDF)
Issn
ISSN 1725-3217 (online)
Label
Experiences with cash-flow taxation and prospects : final report
Publication
Contents
Includes bibliography
Extent
257 p.
Isbn
9789279482519
Isbn Type
(PDF)
Issn
ISSN 1725-3217 (online)

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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