No Business Taxation Without Model Representation : Adding Corporate Income and Cash Flow Taxes to GIMF
Author/Editor: Benjamin Carton, Emilio Fernández Corugedo, Benjamin L Hunt
Release Date: © November, 2017
ISBN
: 978-1-48433-037-1
Stock #: WPIET2017259
English
Languages and formats available
| English | French | Spanish | Arabic | Russian | Chinese | Portuguese | |
| Paperback | Yes | ||||||
| Yes | |||||||
| ePub | Yes | ||||||
| Mobipocket | Yes |
Description
The Global Integrated Monetary and Fiscal model (GIMF) is a multi-region, forward-looking, DSGE model developed at the International Monetary Fund for policy analysis and international economic research. This paper documents the incorporation of corporate income, cash-flow and destination based cash-flow taxes into the model. The analysis presented considers the transmission mechanism of these taxes and details how financial frictions interact with each of the taxes.
More publications in this series: Working Papers
More publications by: Benjamin Carton ; Emilio Fernández Corugedo ; Benjamin L Hunt
