Revenue Implications of Destination-Based Cash-Flow Taxation /:
We estimate the revenue implications of a Destination Based Cash Flow Tax (DBCFT) for 80 countries. On a global average, DBCFT revenues under unchanged tax rates would remain similar to the existing corporate income tax (CIT) revenue, but with sizable redistribution of revenue across countries. Coun...
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| Hauptverfasser: | , , |
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| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
[Washington, D.C.] :
International Monetary Fund,
[2019]
|
| Schriftenreihe: | IMF working paper ;
WP/19/7. |
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | We estimate the revenue implications of a Destination Based Cash Flow Tax (DBCFT) for 80 countries. On a global average, DBCFT revenues under unchanged tax rates would remain similar to the existing corporate income tax (CIT) revenue, but with sizable redistribution of revenue across countries. Countries are more likely to gain revenue if they have trade deficits, are not reliant on the resource sector, and/or-perhaps surprisingly-are developing economies. DBCFT revenues tend to be more volatile than CIT revenues. Moreover, we consider the revenue losses resulting from spillovers in case of unilateral implementation of a DBCFT. Results suggest that these spillover effects are sizeable if the adopting country is large and globally integrated. These spillovers generate strong revenue-based incentives for many-but not all-other countries to follow the DBCFT adoption. |
| Beschreibung: | 1 online resource (36 pages) |
| ISBN: | 1484394852 9781484394854 |
Internformat
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| 505 | 0 | |a Cover; Contents; Abstract; I. Introduction; II. Estimation Methodology and Data; A. The Tax Base of the DBCFT; B. Correcting for Profit Shifting; C. Data; III. Results Under Global Adoption; A. Estimated Revenues; B. Adjusting Results for Profit Shifting; C. Further Considerations; IV. Unilateral Adoption; V. Conclusion; References; Tables; 1. Descriptive Statistics for Balanced 10-year Panel; 2. Change in Revenue and Explanatory Variables; 3. The Cyclicality of the CIT and DBCFT; Figures; 1. DBCFT and CIT Revenues, (Averages over 2002-2011); 2. Revenue-Neutral Tax Rates in 2011 | |
| 505 | 8 | |a 3. Trade balance and Revenue Change, Excluding Resource-Rich Economies4. Border Adjustment versus Cash Flow Component of Revenue Change; 5. Revenues by Income Group and Level; 6. Revenues by Resource Dependence; 7. The Impact of Adjusting for Profit Shifting; 8. Trade Balance and Net International Investment Position, 2014; 9. Standard Deviation of Annual Revenue, 2000-2014; 10. Average Ratios of Losses to Sales, 2005-14 (percent); 11. Revenue Spillovers from Unilateral DBCFT Adoption, 2011; 12. Revenue Changes under DBCFT and CIT Following Hypothetical U.S. Adoption of DCBCFT in 2011 | |
| 505 | 8 | |a 13. Second-Round SpilloversAppendix; International Revenue and Incidence Implications of a DBCFT; Appendix Tables; A1. Tax Payments and Incidence for Firms Located in DB; A2. Tax Payments and Incidence Depending on Ownership | |
| 520 | 3 | |a We estimate the revenue implications of a Destination Based Cash Flow Tax (DBCFT) for 80 countries. On a global average, DBCFT revenues under unchanged tax rates would remain similar to the existing corporate income tax (CIT) revenue, but with sizable redistribution of revenue across countries. Countries are more likely to gain revenue if they have trade deficits, are not reliant on the resource sector, and/or-perhaps surprisingly-are developing economies. DBCFT revenues tend to be more volatile than CIT revenues. Moreover, we consider the revenue losses resulting from spillovers in case of unilateral implementation of a DBCFT. Results suggest that these spillover effects are sizeable if the adopting country is large and globally integrated. These spillovers generate strong revenue-based incentives for many-but not all-other countries to follow the DBCFT adoption. | |
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| contents | Cover; Contents; Abstract; I. Introduction; II. Estimation Methodology and Data; A. The Tax Base of the DBCFT; B. Correcting for Profit Shifting; C. Data; III. Results Under Global Adoption; A. Estimated Revenues; B. Adjusting Results for Profit Shifting; C. Further Considerations; IV. Unilateral Adoption; V. Conclusion; References; Tables; 1. Descriptive Statistics for Balanced 10-year Panel; 2. Change in Revenue and Explanatory Variables; 3. The Cyclicality of the CIT and DBCFT; Figures; 1. DBCFT and CIT Revenues, (Averages over 2002-2011); 2. Revenue-Neutral Tax Rates in 2011 3. Trade balance and Revenue Change, Excluding Resource-Rich Economies4. Border Adjustment versus Cash Flow Component of Revenue Change; 5. Revenues by Income Group and Level; 6. Revenues by Resource Dependence; 7. The Impact of Adjusting for Profit Shifting; 8. Trade Balance and Net International Investment Position, 2014; 9. Standard Deviation of Annual Revenue, 2000-2014; 10. Average Ratios of Losses to Sales, 2005-14 (percent); 11. Revenue Spillovers from Unilateral DBCFT Adoption, 2011; 12. Revenue Changes under DBCFT and CIT Following Hypothetical U.S. Adoption of DCBCFT in 2011 13. Second-Round SpilloversAppendix; International Revenue and Incidence Implications of a DBCFT; Appendix Tables; A1. Tax Payments and Incidence for Firms Located in DB; A2. Tax Payments and Incidence Depending on Ownership |
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| spelling | Hebous, Shafik, author. Revenue Implications of Destination-Based Cash-Flow Taxation / by Shafik Hebous, Alexander Klemm, and Saila Stausholm. ©2019 [Washington, D.C.] : International Monetary Fund, [2019] 1 online resource (36 pages) text txt rdacontent computer c rdamedia online resource cr rdacarrier IMF Working Paper ; WP/19/7 Print version record. Cover; Contents; Abstract; I. Introduction; II. Estimation Methodology and Data; A. The Tax Base of the DBCFT; B. Correcting for Profit Shifting; C. Data; III. Results Under Global Adoption; A. Estimated Revenues; B. Adjusting Results for Profit Shifting; C. Further Considerations; IV. Unilateral Adoption; V. Conclusion; References; Tables; 1. Descriptive Statistics for Balanced 10-year Panel; 2. Change in Revenue and Explanatory Variables; 3. The Cyclicality of the CIT and DBCFT; Figures; 1. DBCFT and CIT Revenues, (Averages over 2002-2011); 2. Revenue-Neutral Tax Rates in 2011 3. Trade balance and Revenue Change, Excluding Resource-Rich Economies4. Border Adjustment versus Cash Flow Component of Revenue Change; 5. Revenues by Income Group and Level; 6. Revenues by Resource Dependence; 7. The Impact of Adjusting for Profit Shifting; 8. Trade Balance and Net International Investment Position, 2014; 9. Standard Deviation of Annual Revenue, 2000-2014; 10. Average Ratios of Losses to Sales, 2005-14 (percent); 11. Revenue Spillovers from Unilateral DBCFT Adoption, 2011; 12. Revenue Changes under DBCFT and CIT Following Hypothetical U.S. Adoption of DCBCFT in 2011 13. Second-Round SpilloversAppendix; International Revenue and Incidence Implications of a DBCFT; Appendix Tables; A1. Tax Payments and Incidence for Firms Located in DB; A2. Tax Payments and Incidence Depending on Ownership We estimate the revenue implications of a Destination Based Cash Flow Tax (DBCFT) for 80 countries. On a global average, DBCFT revenues under unchanged tax rates would remain similar to the existing corporate income tax (CIT) revenue, but with sizable redistribution of revenue across countries. Countries are more likely to gain revenue if they have trade deficits, are not reliant on the resource sector, and/or-perhaps surprisingly-are developing economies. DBCFT revenues tend to be more volatile than CIT revenues. Moreover, we consider the revenue losses resulting from spillovers in case of unilateral implementation of a DBCFT. Results suggest that these spillover effects are sizeable if the adopting country is large and globally integrated. These spillovers generate strong revenue-based incentives for many-but not all-other countries to follow the DBCFT adoption. Corporations Taxation. http://id.loc.gov/authorities/subjects/sh85032951 Sociétés Impôts. Taxation fast Klemm, Alexander D., author. Stausholm, Saila, author. International Monetary Fund, issuing body. http://id.loc.gov/authorities/names/n81052755 has work: Revenue Implications of Destination-Based Cash-Flow Taxation (Text) https://id.oclc.org/worldcat/entity/E39PCGHCwP4M3G7xFgrJmj6Pcd https://id.oclc.org/worldcat/ontology/hasWork Print version: Hebous, Shafik. Revenue Implications of Destination-Based Cash-Flow Taxation. Washington, D.C. : International Monetary Fund, ©2019 IMF working paper ; WP/19/7. http://id.loc.gov/authorities/names/no89010263 FWS01 ZDB-4-EBU FWS_PDA_EBU https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=2015061 Volltext |
| spellingShingle | Hebous, Shafik Klemm, Alexander D. Stausholm, Saila Revenue Implications of Destination-Based Cash-Flow Taxation / IMF working paper ; Cover; Contents; Abstract; I. Introduction; II. Estimation Methodology and Data; A. The Tax Base of the DBCFT; B. Correcting for Profit Shifting; C. Data; III. Results Under Global Adoption; A. Estimated Revenues; B. Adjusting Results for Profit Shifting; C. Further Considerations; IV. Unilateral Adoption; V. Conclusion; References; Tables; 1. Descriptive Statistics for Balanced 10-year Panel; 2. Change in Revenue and Explanatory Variables; 3. The Cyclicality of the CIT and DBCFT; Figures; 1. DBCFT and CIT Revenues, (Averages over 2002-2011); 2. Revenue-Neutral Tax Rates in 2011 3. Trade balance and Revenue Change, Excluding Resource-Rich Economies4. Border Adjustment versus Cash Flow Component of Revenue Change; 5. Revenues by Income Group and Level; 6. Revenues by Resource Dependence; 7. The Impact of Adjusting for Profit Shifting; 8. Trade Balance and Net International Investment Position, 2014; 9. Standard Deviation of Annual Revenue, 2000-2014; 10. Average Ratios of Losses to Sales, 2005-14 (percent); 11. Revenue Spillovers from Unilateral DBCFT Adoption, 2011; 12. Revenue Changes under DBCFT and CIT Following Hypothetical U.S. Adoption of DCBCFT in 2011 13. Second-Round SpilloversAppendix; International Revenue and Incidence Implications of a DBCFT; Appendix Tables; A1. Tax Payments and Incidence for Firms Located in DB; A2. Tax Payments and Incidence Depending on Ownership Corporations Taxation. http://id.loc.gov/authorities/subjects/sh85032951 Sociétés Impôts. Taxation fast |
| subject_GND | http://id.loc.gov/authorities/subjects/sh85032951 |
| title | Revenue Implications of Destination-Based Cash-Flow Taxation / |
| title_auth | Revenue Implications of Destination-Based Cash-Flow Taxation / |
| title_exact_search | Revenue Implications of Destination-Based Cash-Flow Taxation / |
| title_full | Revenue Implications of Destination-Based Cash-Flow Taxation / by Shafik Hebous, Alexander Klemm, and Saila Stausholm. |
| title_fullStr | Revenue Implications of Destination-Based Cash-Flow Taxation / by Shafik Hebous, Alexander Klemm, and Saila Stausholm. |
| title_full_unstemmed | Revenue Implications of Destination-Based Cash-Flow Taxation / by Shafik Hebous, Alexander Klemm, and Saila Stausholm. |
| title_short | Revenue Implications of Destination-Based Cash-Flow Taxation / |
| title_sort | revenue implications of destination based cash flow taxation |
| topic | Corporations Taxation. http://id.loc.gov/authorities/subjects/sh85032951 Sociétés Impôts. Taxation fast |
| topic_facet | Corporations Taxation. Sociétés Impôts. Taxation |
| url | https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=2015061 |
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