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Revenue Implications of Destination-Based Cash-Flow Taxation

Revenue Implications of Destination-Based Cash-Flow Taxation »

Source: Revenue Implications of Destination-Based Cash-Flow Taxation

Volume/Issue: 2019/7

Series: IMF Working Papers

Author(s): Shafik Hebous , Alexander Klemm , and Saila Stausholm

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 January 2019

ISBN: 9781484392935

Keywords: Tax revenue, Destination-Based Cash Flow Tax, Border Adjustment Tax, Business Taxes and Subsidies, International Fiscal Issues

We estimate the revenue implications of a Destination Based Cash Flow Tax (DBCFT) for 80 countries. On a global average, DBCFT revenues under unchanged tax rates would remain similar to the existing corporate incom...

A Superior Hybrid Cash-Flow Taxon Corporations

A Superior Hybrid Cash-Flow Taxon Corporations »

Source: A Superior Hybrid Cash-Flow Taxon Corporations

Volume/Issue: 2006/117

Series: IMF Working Papers

Author(s): Howell Zee

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 May 2006

ISBN: 9781451863772

Keywords: Corporate income tax, cash-flow tax, tax reform, fixed assets, tax rate, rate of return, tax liability, Taxation, Subsidies, and Revenue: General

This paper proposes a new hybrid cash-flow tax on corporations that, on one hand, taxes only excess corporate profits as they accrue, and, on the other hand, treats real and financial transactions neutrally. It is,...

Fiscal Analysis of Resource Industries

Fiscal Analysis of Resource Industries »

Source: Fiscal Analysis of Resource Industries : (FARI Methodology)

Volume: 2016

Series: Technical Notes and Manuals

Author(s): Oana Luca , and Diego Mesa Puyo

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 24 February 2016

ISBN: 9781513575117

Keywords: Mining taxation, petroleum taxation, fiscal regime design, tax, instruments, revenue, valuation, cash flows, General, Business Taxes and Subsidies

This manual introduces key concepts and methodology used by the Fiscal Affairs Department (FAD) in its fiscal analysis of resource industries (FARI) framework. Proper evaluation of fiscal regimes for extractive ind...

Revenue Implications of Destination-Based Cash-Flow Taxation

Revenue Implications of Destination-Based Cash-Flow Taxation »

Volume/Issue: 2019/7

Series: IMF Working Papers

Author(s): Shafik Hebous , Alexander Klemm , and Saila Stausholm

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 January 2019

DOI: http://dx.doi.org/10.5089/9781484392935.001

ISBN: 9781484392935

Keywords: Tax revenue, Destination-Based Cash Flow Tax, Border Adjustment Tax, Business Taxes and Subsidies, International Fiscal Issues

We estimate the revenue implications of a Destination Based Cash Flow Tax (DBCFT) for 80 countries. On a global average, DBCFT revenues under unchanged tax rates would remain similar to the existing corporate incom...

A Superior Hybrid Cash-Flow Taxon Corporations

A Superior Hybrid Cash-Flow Taxon Corporations »

Volume/Issue: 2006/117

Series: IMF Working Papers

Author(s): Howell Zee

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 May 2006

DOI: http://dx.doi.org/10.5089/9781451863772.001

ISBN: 9781451863772

Keywords: Corporate income tax, cash-flow tax, tax reform, fixed assets, tax rate, rate of return, tax liability, Taxation, Subsidies, and Revenue: General

This paper proposes a new hybrid cash-flow tax on corporations that, on one hand, taxes only excess corporate profits as they accrue, and, on the other hand, treats real and financial transactions neutrally. It is,...

Fiscal Analysis of Resource Industries
			: (FARI Methodology)

Fiscal Analysis of Resource Industries : (FARI Methodology) »

Volume: 16

Series: Technical Notes and Manuals

Author(s): Oana Luca , and Diego Mesa Puyo

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 24 February 2016

DOI: http://dx.doi.org/10.5089/9781513575117.005

ISBN: 9781513575117

Keywords: Mining taxation, petroleum taxation, fiscal regime design, tax, instruments, revenue, valuation, cash flows, General, Business Taxes and Subsidies

This manual introduces key concepts and methodology used by the Fiscal Affairs Department (FAD) in its fiscal analysis of resource industries (FARI) framework. Proper evaluation of fiscal regimes for extractive ind...