Replication data for: Cash-Flow Taxes in an International Setting
Principal Investigator(s): View help for Principal Investigator(s) Alan J. Auerbach; Michael P. Devereux
Version: View help for Version V1
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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:
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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:
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F23 Multinational Firms; International Business
H25 Business Taxes and Subsidies including sales and value-added (VAT)
H87 International Fiscal Issues; International Public Goods
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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