Experiences with cash-flow taxation and prospects. Final report

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No 55, Taxation Papers from Directorate General Taxation and Customs Union, European Commission

Abstract: A study on Cash-flow taxation in EU- and OECD-Member States, to gather information on the design and the impact of the implementation of such a system in practice. This information will be used to evaluate the ability of the system to address issues like the debt-equity bias, the tax neutrality in respect of locational choices and compliance costs. Out of 47 examined States, this report identifies three jurisdictions where a (close to) full-fledged CFT was implemented, namely Mexico, Estonia and Macedonia. The other dentified CFTs relate to three broad categories: small and medium enterprises, sector specific taxes and gross receipt taxes.

Keywords: European Union; cash-flow taxation; debt-equity bias; compliance costs (search for similar items in EconPapers)
Pages: 272 pages
Date: 2015-06
New Economics Papers: this item is included in nep-acc
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Citations: View citations in EconPapers (1)

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