The Transition to a Cash Flow Income Tax
Author
Suggested Citation
Download full text from publisher
References listed on IDEAS
- Martin Feldstein, 1987. "The Effects of Taxation on Capital Accumulation," NBER Books, National Bureau of Economic Research, Inc, number feld87-1.
- Sinn, Hans-Werner, 1990.
"Tax harmonization and tax competition in Europe,"
European Economic Review, Elsevier, vol. 34(2-3), pages 489-504, May.
- Sinn, Hans-Werner, 1990. "Tax harmonization and tax competition in Europe," Munich Reprints in Economics 19846, University of Munich, Department of Economics.
- Hans-Werner Sinn, 1990. "Tax Harmonization and Tax Competition in Europe," NBER Working Papers 3248, National Bureau of Economic Research, Inc.
- Boadway, Robin & Bruce, Neil, 1984.
"A general proposition on the design of a neutral business tax,"
Journal of Public Economics, Elsevier, vol. 24(2), pages 231-239, July.
- Robin Boadway & Neil Bruce, 1982. "A General Proposition on the Design of a Neutral Business Tax," Working Paper 461, Economics Department, Queen's University.
- Goulder, Lawrence H. & Summers, Lawrence H., 1989.
"Tax policy, asset prices, and growth : A general equilibrium analysis,"
Journal of Public Economics, Elsevier, vol. 38(3), pages 265-296, April.
- Lawrence H. Goulder & Lawrence H. Summers, 1987. "Tax Policy, Asset Prices, and Growth: A General Equilibrium Analysis," NBER Working Papers 2128, National Bureau of Economic Research, Inc.
- Bovenberg, A.L., 1988. "The corporate tax in an intertemporal equilibrium model with imperfectly mobile capital," Other publications TiSEM feff37fb-c981-45fa-b2d8-7, Tilburg University, School of Economics and Management.
- Razin, Assaf & Sadka, Efraim, 1991.
"International tax competition and gains from tax harmonization,"
Economics Letters, Elsevier, vol. 37(1), pages 69-76, September.
- Assaf Razin & Efraim Sadka, 1989. "International Tax Competition and Gains from Tax Harmonization," NBER Working Papers 3152, National Bureau of Economic Research, Inc.
- repec:bla:econom:v:50:y:1983:i:197:p:49-61 is not listed on IDEAS
- Mervyn A. King, 1987. "The Cash Flow Corporate Income Tax," NBER Chapters, in: The Effects of Taxation on Capital Accumulation, pages 377-400, National Bureau of Economic Research, Inc.
- Mutti, John & Grubert, Harry, 1985. "The taxation of capital income in an open economy: the importance of resident-nonresident tax treatment," Journal of Public Economics, Elsevier, vol. 27(3), pages 291-309, August.
- Bovenberg, A Lans, 1989. "The Effects of Capital Income Taxation on International Competitiveness and Trade Flows," American Economic Review, American Economic Association, vol. 79(5), pages 1045-1064, December.
- Mervyn A. King, 1987. "The Cash Flow Corporate Income Tax," NBER Chapters, in: Taxes and Capital Formation, pages 109-110, National Bureau of Economic Research, Inc.
- Bovenberg, A.L., 1986. "Capital income taxation in growing open economies," Other publications TiSEM d92d32f6-df9f-418b-bbd3-d, Tilburg University, School of Economics and Management.
- Michael Bruno & Jeffrey D. Sachs, 1985. "Economics of Worldwide Stagflation," NBER Books, National Bureau of Economic Research, Inc, number brun85-1.
- Bovenberg, A. Lans, 1986. "Capital income taxation in growing open economies," Journal of Public Economics, Elsevier, vol. 31(3), pages 347-376, December.
- Lipton, David & Sachs, Jeffrey, 1983. "Accumulation and growth in a two-country model : A simulation approach," Journal of International Economics, Elsevier, vol. 15(1-2), pages 135-159, August.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- A. Bovenberg, 1994. "Destination- and origin-based taxation under international capital mobility," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 1(3), pages 247-273, October.
- Lans Bovenberg, A., 1993.
"Investment-promoting policies in open economies : The importance of intergenerational and international distributional effects,"
Journal of Public Economics, Elsevier, vol. 51(1), pages 3-54, May.
- Bovenberg, A.L., 1992. "Investment-promoting policies in open economies : The importance of intergenerational and international distributional effects," Discussion Paper 1992-20, Tilburg University, Center for Economic Research.
- Bovenberg, A.L., 1992. "Investment-Promoting Policies in Open Economies: The Importance of Intergenerational and International Distributional Effects," Papers 9220, Tilburg - Center for Economic Research.
- Fehr, Hans & Ruocco, Anna, 1999.
"Equity and efficiency aspects of the Italian debt reduction,"
Economic Modelling, Elsevier, vol. 16(4), pages 569-589, December.
- Fehr, Hans & Ruocco, Anna, 1997. "Equity and efficiency aspects of Italian debt reduction," Tübinger Diskussionsbeiträge 104, University of Tübingen, School of Business and Economics.
- Fehr, Hans, 1999. "Welfare Effects of Dynamic Tax Reforms," Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen, edition 1, volume 5, number urn:isbn:9783161470165, September.
- David Bradford, "undated".
"Consumption Taxes: Some Fundamental Transition Issues,"
EPRU Working Paper Series
95-15, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
- David F. Bradford, 1995. "Consumption Taxes: Some Fundamental Transition Issues," NBER Working Papers 5290, National Bureau of Economic Research, Inc.
- Keuschnigg, Christian & Keuschnigg, Mirela, 2012. "Transition Strategies in Enacting Fundamental Tax Reform," National Tax Journal, National Tax Association;National Tax Journal, vol. 65(2), pages 357-385, June.
- Bovenberg, A. Lans & Heijdra, Ben J., 1998. "Environmental tax policy and intergenerational distribution," Journal of Public Economics, Elsevier, vol. 67(1), pages 1-24, January.
- Hans Fehr, 2000.
"From Destination- to Origin-Based Consumption Taxation: A Dynamic CGE Analysis,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 7(1), pages 43-61, February.
- Fehr, Hans, 1996. "From destination- to origin-based consumption taxation: A dynamic CGE analysis," Tübinger Diskussionsbeiträge 74, University of Tübingen, School of Business and Economics.
- Doina Radulescu & Michael Stimmelmayr & Doina Maria Radulescu, 2006.
"ACE vs. CBIT: Which is Better for Investment and Welfare?,"
CESifo Working Paper Series
1850, CESifo.
- Doina Radulescu & Michael Stimmelmayr, 2006. "ACE Vs. CBIT: Which Is Better for Investment and Welfare?," EcoMod2006 272100072, EcoMod.
- Doina Radulescu & Michael Stimmelmayr & Doina Maria Radulescu, 2005. "Implementing a Dual Income Tax in Germany: Effects on Investment and Welfare," ifo Working Paper Series 20, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
- Christian Keuschnigg & Mirela Keuschnigg, 2010. "Transition Strategies in Fundamental Tax Reform," University of St. Gallen Department of Economics working paper series 2010 2010-10, Department of Economics, University of St. Gallen.
- Ernst Fehr & Wolfgang Wiegard, 2001. "The Incidence of an Extended Ace Corporation Tax," CESifo Working Paper Series 484, CESifo.
- Michael Stimmelmayr & Doina Radulescu, 2006. "Does Incorporation Matter? Quantifying the Welfare Loss of Non-uniform Taxation Across," EcoMod2006 272100088, EcoMod.
- Benjamin Carton & Emilio Fernández Corugedo & Mr. Benjamin L Hunt, 2019. "Corporate Tax Reform: From Income to Cash Flow Taxes," IMF Working Papers 2019/013, International Monetary Fund.
- Martin D. Dietz & Christian Keuschnigg, 2004.
"Corporate Income Tax Reform in Switzerland,"
Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 140(IV), pages 483-519, December.
- Martin D. Dietz & Christian Keuschnigg, 2003. "Corporate Income Tax Reform in Switzerland," University of St. Gallen Department of Economics working paper series 2003 2003-07, Department of Economics, University of St. Gallen.
- Bovenberg, A.L., 1992. "Investment-promoting policies in open economies : The importance of intergenerational and international distributional effects," Other publications TiSEM 7414cef6-2f74-4870-bb60-8, Tilburg University, School of Economics and Management.
- Fehr, Hans & Wiegard, Wolfgang, 1996. "Numerische Gleichgewichtsmodelle: Grundstruktur, Anwendungen und Erkenntnisgehalt," Tübinger Diskussionsbeiträge 75, University of Tübingen, School of Business and Economics.
- Danuše Nerudová & Veronika Solilová & Lucie Formanová & Marek Litzman, 2021. "Návrh progresivního zdanění právnických osob v České republice a jeho zhodnocení [Proposal for Progressive Taxation of Corporate Entities in the Czech Republic and Its Evaluation]," Politická ekonomie, Prague University of Economics and Business, vol. 2021(2), pages 145-169.
- repec:bla:scandj:v:96:y:1994:i:3:p:403-24 is not listed on IDEAS
- A. Lans Bovenberg, 1992. "Residence-and source-based taxation of capital income in an overlapping generations model," Journal of Economics, Springer, vol. 56(3), pages 267-295, October.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Fehr, Hans, 1999. "Welfare Effects of Dynamic Tax Reforms," Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen, edition 1, volume 5, number urn:isbn:9783161470165, September.
- Deborah Knirsch & Rainer Niemann, 2008. "Deferred Shareholder Taxation -- Implementing a Neutral Business Tax in the European Union," Accounting in Europe, Taylor & Francis Journals, vol. 5(2), pages 101-125, December.
- Judd, Kenneth L., 1996. "Approximation, perturbation, and projection methods in economic analysis," Handbook of Computational Economics, in: H. M. Amman & D. A. Kendrick & J. Rust (ed.), Handbook of Computational Economics, edition 1, volume 1, chapter 12, pages 509-585, Elsevier.
- Bovenberg, A.L., 1994. "Investment-promoting policies in open economies : The importance of intergenerational and international distributional effects," Other publications TiSEM be140a39-7a76-4f99-8a61-2, Tilburg University, School of Economics and Management.
- Hans Fehr, "undated".
"Welfare Effects of Investment Incentive Policies: A Quantitative Assessment,"
EPRU Working Paper Series
95-19, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
- Fehr, Hans, 1995. "Welfare effects of investment incentive policies: A quantitative assessment," Tübinger Diskussionsbeiträge 57, University of Tübingen, School of Business and Economics.
- Søren Nielsen, 1992.
"Capital income taxation in a growing world economy,"
Journal of Economics, Springer, vol. 55(1), pages 77-99, February.
- Søren Bo Nielsen, 1989. "Capital Income Taxation in a Growing World Economy," Discussion Papers 89-20, University of Copenhagen. Department of Economics.
- Andreas Peichl, 2009.
"The Benefits and Problems of Linking Micro and Macro Models — Evidence from a Flat Tax Analysis,"
Journal of Applied Economics, Taylor & Francis Journals, vol. 12(2), pages 301-329, November.
- Andreas Peichl, 2009. "The benefits and problems of linking micro and macromodels - Evidence from a flat tax analysis," Journal of Applied Economics, Universidad del CEMA, vol. 12, pages 301-329, November.
- Peichl, Andreas, 2009. "Benefits and problems of linking micro and macro models – evidence from a flat tax analysis," ISER Working Paper Series 2009-02, Institute for Social and Economic Research.
- Andreas Peichl, 2009. "The Benefits and Problems of Linking Micro and Macro Models: Evidence from a Flat Tax Analysis," SOEPpapers on Multidisciplinary Panel Data Research 182, DIW Berlin, The German Socio-Economic Panel (SOEP).
- Peichl, Andreas, 2008.
"The benefits of linking CGE and Microsimulation Models - Evidence from a Flat Tax analysis,"
FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge
08-6, University of Cologne, FiFo Institute for Public Economics.
- Andreas PEICHL, 2008. "The Benefits of Linking CGE and Microsimulation Models - Evidence from a Flat Tax analysis," EcoMod2008 23800106, EcoMod.
- Peichl, Andreas, 2008. "The Benefits of Linking CGE and Microsimulation Models: Evidence from a Flat Tax Analysis," IZA Discussion Papers 3715, Institute of Labor Economics (IZA).
- Enrique G. Mendoza & Linda L. Tesar, 1995.
"Supply-Side Economics in a Global Economy,"
NBER Working Papers
5086, National Bureau of Economic Research, Inc.
- Enrique G. Mendoza & Linda L. Tesar, 1995. "Supply-side economics in a global economy," International Finance Discussion Papers 507, Board of Governors of the Federal Reserve System (U.S.).
- Asea, Patrick K. & Turnovsky, Stephen J., 1998.
"Capital income taxation and risk-taking in a small open economy,"
Journal of Public Economics, Elsevier, vol. 68(1), pages 55-90, April.
- Patrick Asea & Stephen Turnovsky, 1997. "Capital Income Taxation and Risk-Taking in a Small Open Economy," UCLA Economics Working Papers 768, UCLA Department of Economics.
- Patrick K. Asea & Stephen J. Turnovsky, 1997. "Capital Income Taxation and Risk-Taking in a Small Open Economy," NBER Working Papers 6189, National Bureau of Economic Research, Inc.
- Knirsch, Deborah & Niemann, Rainer, 2007. "Allowance for shareholder equity: implementing a neutral corporate income tax in the European Union," arqus Discussion Papers in Quantitative Tax Research 34, arqus - Arbeitskreis Quantitative Steuerlehre.
- Mr. Geremia Palomba, 2004. "Capital Income Taxation and Economic Growth in Open Economies," IMF Working Papers 2004/091, International Monetary Fund.
- Alberto Giovannini & James R. Hines, Jr., 1990.
"Capital Flight and Tax Competition: Are There Viable Solutions to Both Problems?,"
NBER Working Papers
3333, National Bureau of Economic Research, Inc.
- Giovannini, Alberto & Hines Jr, James R, 1990. "Capital Flight and Tax Competition: Are there Viable Solutions to Both Problems," CEPR Discussion Papers 416, C.E.P.R. Discussion Papers.
- Giovannini, A. & Hines, J.R.J., 1990. "Capital Flight And Tax Competition: Are There Viable Solutions To Both Problems?," Papers 51, Princeton, Woodrow Wilson School - Discussion Paper.
- Enrique G. Mendoza, 2001. "The International Macroeconomics of Taxation and the Case Against European Tax Harmonization," NBER Working Papers 8217, National Bureau of Economic Research, Inc.
- Lih-Jau Wang, 1995. "Environmental capital flight and pollution tax," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, vol. 5(3), pages 273-286, April.
- Boss, Alfred, 2011. "Steuerpolitik für Deutschland: Ein Reformvorschlag und Schritte zu seiner Verwirklichung," Kiel Working Papers 1707, Kiel Institute for the World Economy (IfW Kiel).
- Lans Bovenberg, A., 1993.
"Investment-promoting policies in open economies : The importance of intergenerational and international distributional effects,"
Journal of Public Economics, Elsevier, vol. 51(1), pages 3-54, May.
- Bovenberg, A.L., 1992. "Investment-Promoting Policies in Open Economies: The Importance of Intergenerational and International Distributional Effects," Papers 9220, Tilburg - Center for Economic Research.
- Bovenberg, A.L., 1992. "Investment-promoting policies in open economies : The importance of intergenerational and international distributional effects," Discussion Paper 1992-20, Tilburg University, Center for Economic Research.
- A. Lans Bovenberg, 1992. "Residence-and source-based taxation of capital income in an overlapping generations model," Journal of Economics, Springer, vol. 56(3), pages 267-295, October.
- Zodrow, George R, 2003. "Tax Competition and Tax Coordination in the European Union," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 10(6), pages 651-671, November.
- Jacob Frenkel & Assaf Razin & Efraim Sadka, 1991.
"International Taxation in an Integrated World,"
MIT Press Books,
The MIT Press,
edition 1, volume 1, number 0262061430, April.
- Jacob Frenkel & Assaf Razin & Efraim Sadka, 1991. "International Taxation in an Integrated World," MIT Press Books, The MIT Press, edition 1, volume 1, number 0262512149, April.
- Frenkel, Jacob & Razin, Assaf & Sadka, Efraim, 1992. "International taxation in an integrated world," MPRA Paper 23266, University Library of Munich, Germany.
Corrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ses:arsjes:1991-ii-2. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Kurt Schmidheiny (email available below). General contact details of provider: https://edirc.repec.org/data/sgvssea.html .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.