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文章基本信息

  • 标题:No Business Taxation Without Model Representation : Adding Corporate Income and Cash Flow Taxes to GIMF
  • 本地全文:下载
  • 作者:Carton, Benjamin ; Corugedo, Emilio Fernández ; Hunt, L Benjamin
  • 期刊名称:IMF Policy Discussion Papers
  • 出版年度:2017
  • 期号:November
  • 出版社:International Monetary Fund
  • 摘要: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
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