IMF Publications by Subject
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Cash-flow tax:
2024
Title: Deciphering the GloBE in a Low-Tax Jurisdiction
Series: Working Paper No. 2024/064
Date: March 22, 2024
Subject: Allowance for corporate equity Cash-flow tax Corporate income tax Corporate taxes Tax allowances Taxes
Title: Efficient Economic Rent Taxation under a Global Minimum Corporate Tax
Series: Working Paper No. 2024/057
Date: March 15, 2024
Subject: Allowance for corporate equity Average effective tax rate Cash-flow tax Corporate income tax Marginal effective tax rate Tax policy Taxes
2019
Title: Corporate Tax Reform: From Income to Cash Flow Taxes
Series: Working Paper No. 2019/013
Date: January 16, 2019
Subject: Cash-flow tax Corporate income tax Corporate taxes Economic theory Financial frictions Taxes Value-added tax
2017
Title: No Business Taxation Without Model Representation: Adding Corporate Income and Cash Flow Taxes to GIMF
Series: Working Paper No. 2017/259
Date: November 17, 2017
Subject: Anti-money laundering and combating the financing of terrorism (AML/CFT) Cash-flow tax Corporate income tax Corporate taxes Crime Taxes Value-added tax
1993
Title: Cash-Flow Tax
Series: Working Paper No. 1993/002
Date: January 1, 1993
Notes: Also published in Staff Papers, Vol. 40, No. 3, September 1993.
Subject: Cash-flow tax Corporate income tax Income and capital gains taxes Income tax systems Tax allowances Taxes
1991
Title: International Vat Harmonization: Economic Effects
Series: Working Paper No. 1991/022
Date: February 1, 1991
Notes: Also published in Staff Papers, Vol. 38, No. 4, December 1991.
Subject: Cash-flow tax Consumption Consumption taxes Income tax systems National accounts Revenue administration Taxes Value-added tax