The Resource The shaky case for a business cash-flow tax over a business income tax

The shaky case for a business cash-flow tax over a business income tax

Label
The shaky case for a business cash-flow tax over a business income tax
Title
The shaky case for a business cash-flow tax over a business income tax
Creator
Subject
Language
eng
Summary
Traditional economic theory holds that a business cash-flow tax is superior to a business income tax because it is more efficient and progressive. But much of the literature espousing this view does not explicitly specify the full range of assumptions underlying these claims, let alone explore and empirically justify them. This article summarizes 11 assumptions underlying the traditional view and considers how well supported they are empirically and as a matter of political economy. It concludes that when each assumption is examined closely, the case for a cash-flow tax over a business income tax becomes considerably shakier and may well collapse
Citation source
In: National tax journal. - Washington. - Vol. 70 (2017), no. 4 ; p. 901-936
http://library.link/vocab/creatorName
Batchelder, L.L
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • cash flow tax
  • business income
  • corporate income tax
  • pass-through entity
Label
The shaky case for a business cash-flow tax over a business income tax
Instantiates
Publication
Label
The shaky case for a business cash-flow tax over a business income tax
Publication

Library Locations

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