Citation

Discussion Paper Details

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Title: Cash Flow Taxes in an Open Economy

Author(s): Stephen Roy Bond and Michael P. Devereux

Publication Date: May 2002

Keyword(s): corporation tax, investment and location

Programme Area(s): Public Economics

Abstract: Academic and policy debates generally consider levying tax on corporate profit on either a residence basis or on a source basis. We explore two alternatives, based on the location of consumption, rather than production ? destination-based, as opposed to source-based or residence-based, taxes. We analyse the properties of these taxes, especially with respect to their impact on location decisions and domestic welfare.

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Bibliographic Reference

Bond, S and Devereux, M. 2002. 'Cash Flow Taxes in an Open Economy'. London, Centre for Economic Policy Research. https://cepr.org/active/publications/discussion_papers/dp.php?dpno=3401