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No Business Taxation Without Model Representation
| Content Provider | Semantic Scholar |
|---|---|
| Author | Carton, Benjamin Corugedo, Emilio Fernández Hunt, Benjamin L. |
| Copyright Year | 2017 |
| Abstract | The Global Integrated Monetary and Fiscal model (GIMF) is a multi-region, forward-looking, DSGE model developed at the International Monetary Fund for policy analysis and international economic research. This paper documents the incorporation of corporate income, cash-flow and destination based cash-flow taxes into the model. The analysis presented considers the transmission mechanism of these taxes and details how financial frictions interact with each of the taxes. |
| File Format | PDF HTM / HTML |
| DOI | 10.5089/9781484326015.001.A001 |
| Volume Number | 17 |
| Alternate Webpage(s) | https://www.imf.org/~/media/Files/Publications/WP/2017/wp17259.ashx |
| Alternate Webpage(s) | https://doi.org/10.5089/9781484326015.001.A001 |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |