Unilateral introduction of destination-based cash-flow taxation

Author:

Becker JohannesORCID,Englisch Joachim

Publisher

Springer Science and Business Media LLC

Subject

Economics and Econometrics,Finance,Accounting

Reference25 articles.

1. Auerbach, A. J., & Devereux, M. P. (2018). Cash-Flow Taxes in an International Setting. American Economic Journal: Economic Policy, 10(3), 69–94.

2. Auerbach, A. J., Devereux, M. P., Keen, M., & Vella, J. (2017a). Destination-based cash flow taxation. Oxford University Centre for Business Taxation WP 17/01.

3. Auerbach, A. J., Devereux, M. P., Keen, M., & Vella, J. (2017b). International tax planning under the destination-based cash flow tax. National Tax Journal, 70(4), 783–802.

4. Auerbach, A. J., Devereux, M. P., & Simpson, H. (2010). Taxing corporate income. In J. Mirrlees, et al. (Eds.), Dimensions of tax design: The Mirrlees Review (pp. 837–893). Oxford: Oxford University Press.

5. Avi-Yonah, R. S. (2000). Globalization, tax competition, and the fiscal crisis of the welfare state. Harvard Law Review, 113, 1573–1676.

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