| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w1993 |
| 来源ID | Working Paper 1993 |
| The Cash Flow Corporate Income Tax | |
| Mervyn A. King | |
| 发表日期 | 1986-08-01 |
| 出版年 | 1986 |
| 语种 | 英语 |
| 摘要 | The current debate on tax reform has raised again the question of how the corporate tax system should be altered. The cumulative effect of piece meal changes to the tax system has been to produce major distortions in the pattern of savings and investment and falling revenue in real terms. To overcome these problems, reform, both in the US and UK, has focussed on ways to tax the real economic income of companies. The main problems with this approach are the difficulties of (a) indexing the tax treatment of income from capital in a comprehensive manner and (b) defining economic depreciation. This paper discusses and alternative way to obtain the objective of fiscal neutrality without a significant erosion of the tax base. The implications of such a cash flow corporate income tax for financial and investment decisions are discussed both theoretically and in terms of potential and administrative and practical problems of implementation. |
| URL | https://www.nber.org/papers/w1993 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/559245 |
| 推荐引用方式 GB/T 7714 | Mervyn A. King. The Cash Flow Corporate Income Tax. 1986. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w1993.pdf（235KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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