Replication data for: Cash-Flow Taxes in an International Setting

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Project Citation:

Auerbach, Alan J., and Devereux, Michael P. Replication data for: Cash-Flow Taxes in an International Setting. Nashville, TN: American Economic Association [publisher], 2018. Ann Arbor, MI: Inter-university Consortium for Political and Social Research [distributor], 2019-10-13. https://doi.org/10.3886/E114714V1

Project Description

Summary: We model the effects of cash-flow taxes, differing according to the location of the tax, on the behavior of a multinational producing and selling in two countries with three sources of economic rent: a fixed basic-production factor (located with initial production), mobile managerial skill, and a fixed final production factor (located with consumption). In general, governments face trade-offs in choosing between alternative taxes. A source-based cash-flow tax creates welfare-impairing production and consumption distortions, but falls partially on firm owners who may be nonresident. By contrast, a destination-based cash-flow tax does not distort behavior, but falls only on domestic residents.

Scope of Project

JEL Classification:
      F23 Multinational Firms; International Business
      H25 Business Taxes and Subsidies including sales and value-added (VAT)
      H87 International Fiscal Issues; International Public Goods

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V1 [2019-10-13]

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