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Book Cover
E-book
Author Schutte, Christian

Title Cash-Flow Tax / Christian Schutte
Published Washington, D.C. : International Monetary Fund, 1993

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Description 1 online resource (30 pages)
Series IMF Working Papers; Working Paper, 1018-5941 ; No. 93/2
IMF Working Papers; Working Paper ; no. 93/2
Summary The cash-flow tax has been proposed as an alternative to corporate income tax on grounds of clarity and simplicity in defining the tax base in the face of widespread departures from the comprehensive income tax in actual practice. Variants of the tax, with their advantages and disadvantages, demonstrate that it would require careful design. Simplicity is not an obvious property because of expectable administration problems related to tax avoidance and evasion through transfer pricing; to inflation adjustments; and to incompatibility with existing international tax regimes. Thus, the tax remains theoretically attractive but difficult to implement by a single--especially developing--country
Notes English
Print version record
Subject Home Country.
Tax Avoidance.
Tax Base.
Tax Credit.
Taxation.
United States.
Form Electronic book
Author Schutte, Christian
Shome, Parthasarathi
ISBN 145184168X
9781451841688
1462303706
9781462303700
1455229253
9781455229253
1281155721
9781281155726
1455218049
9781455218042
9786613777089
6613777080