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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...

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...

The Macroeconomic Effects of Trade Tariffs

The Macroeconomic Effects of Trade Tariffs »

Source: The Macroeconomic Effects of Trade Tariffs : Revisiting the Lerner Symmetry Result

Volume/Issue: 2017/151

Series: IMF Working Papers

Author(s): Jesper Lindé , and Andrea Pescatori

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 07 July 2017

ISBN: 9781484306116

Keywords: Central banks and their policies, Import Tariffs; Export Subsidies; Lerner Condition, Incomplete Markets; Complete Markets, Border Adjustment Tax, Trade War, New Keynesian open-economy model, Import Tariffs, Export Subsidies, Lerner Condition, Incomplete Markets

We study the robustness of the Lerner symmetry result in an open economy New Keynesian model with price rigidities. While the Lerner symmetry result of no real effects of a combined import tariff and export subsidy...

The Macroeconomic Effects of Trade Tariffs
			: Revisiting the Lerner Symmetry Result

The Macroeconomic Effects of Trade Tariffs : Revisiting the Lerner Symmetry Result »

Volume/Issue: 2017/151

Series: IMF Working Papers

Author(s): Jesper Lindé , and Andrea Pescatori

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 07 July 2017

DOI: http://dx.doi.org/10.5089/9781484306116.001

ISBN: 9781484306116

Keywords: Central banks and their policies, Import Tariffs; Export Subsidies; Lerner Condition, Incomplete Markets; Complete Markets, Border Adjustment Tax, Trade War, New Keynesian open-economy model, Import Tariffs, Export Subsidies, Lerner Condition, Incomplete Markets

We study the robustness of the Lerner symmetry result in an open economy New Keynesian model with price rigidities. While the Lerner symmetry result of no real effects of a combined import tariff and export subsidy...