Series: IMF Working Papers
Author(s): Shafik Hebous , Alexander Klemm , and Saila Stausholm
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 15 January 2019
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...