Saila Stausholm

Copenhagen Business School

Solbjerg Plads 3

Frederiksberg C, DK - 2000

Denmark

SCHOLARLY PAPERS

1

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Scholarly Papers (1)

Revenue Implications of Destination-Based Cash-Flow Taxation

CESifo Working Paper No. 7457
Number of pages: 33 Posted: 21 Feb 2019
Shafik Hebous, Alexander Klemm and Saila Stausholm
International Monetary Fund, International Monetary Fund (IMF) and Copenhagen Business School
Downloads 68 (617,711)

Abstract:

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tax revenue, destination-based cash flow tax, border adjustment tax

Revenue Implications of Destination-Based Cash-Flow Taxation

IMF Working Paper No. 19/7
Number of pages: 36 Posted: 13 Feb 2019
Shafik Hebous, Alexander Klemm and Saila Stausholm
International Monetary Fund, International Monetary Fund (IMF) and Copenhagen Business School
Downloads 34 (840,276)

Abstract:

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Tax revenue, Destination-Based Cash Flow Tax, Border Adjustment Tax, Business Taxes and Subsidies, International Fiscal Issues