| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w19579 |
| 来源ID | Working Paper 19579 |
| Consumption and Cash-Flow Taxes in an International Setting | |
| Alan J. Auerbach; Michael P. Devereux | |
| 发表日期 | 2013-10-24 |
| 出版年 | 2013 |
| 语种 | 英语 |
| 摘要 | We model the effects of consumption-type taxes which differ according to the base and location of the tax. Our model incorporates a multinational producing and selling in two countries with three sources of rent, each in a different location: a fixed basic production factor (located with initial production), mobile managerial skill, and a fixed final production factor (located with consumption). In the general case, we show that for national governments, there are trade-offs in choosing between alternative taxes. In particular, a cash-flow tax on a source basis creates welfare-impairing distortions to production and consumption, but is partially incident on the owners of domestic production who may be non-resident. By contrast, a destination-based cash-flow tax does not distort behavior, but is incident only on domestic residents. In the alternative case with the returns to the fixed factors accruing to domestic residents, the only distortion from the source-based tax is through the allocation of the mobile managerial skill. In this case, the source-based tax is also incident only on domestic residents, and is dominated by an equivalent tax on a destination basis. |
| 主题 | International Economics ; International Factor Mobility ; Public Economics ; Taxation |
| URL | https://www.nber.org/papers/w19579 |
| 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/577254 |
| 推荐引用方式 GB/T 7714 | Alan J. Auerbach,Michael P. Devereux. Consumption and Cash-Flow Taxes in an International Setting. 2013. |
| 条目包含的文件 | 条目无相关文件。 | |||||
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