The Resource Unlike VAT, cash flow tax helps exports, hits imports

Unlike VAT, cash flow tax helps exports, hits imports

Label
Unlike VAT, cash flow tax helps exports, hits imports
Title
Unlike VAT, cash flow tax helps exports, hits imports
Creator
Subject
Language
eng
Summary
In this article, the author examines the functioning of the destination-based cash flow tax. The article builds upon and extends the analysis of a recent paper by Alan Auerbach and Douglas Holtz-Eakin (2016) entitled "The role of border adjustments in international taxation"
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 71 (2017), no. 6a (special issue) ; 6 p
http://library.link/vocab/creatorName
Sullivan, M.A
Language note
English
http://library.link/vocab/subjectName
  • tax reform
  • border tax adjustment
  • cash flow tax
  • wage tax
  • VAT
Label
Unlike VAT, cash flow tax helps exports, hits imports
Instantiates
Publication
Label
Unlike VAT, cash flow tax helps exports, hits imports
Publication

Library Locations

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