LEADER 01205nam0 2200373 450 001 990000948970203316 010 $a90-6544-272-3 035 $a0094897 035 $aUSA010094897 035 $a(ALEPH)000094897USA01 035 $a0094897 100 $a20020206d1987----km-y0ITAy01------ba 101 $aeng 102 $aNL 105 $a||||||||001yy 200 1 $aTax coordination in the European community$fSijbren Cnossen editor 210 $aDeventer$cKluwer law and taxation$d1987 215 $aX, 377 p$d25 cm 225 2 $aSeries on international taxation$v7 300 $aAtti di una conferenza tenuta a Rotterdam nel 1985 410 $12001$aSeries on international taxation$v7 606 0 $aTributi$xLegislazione$xPaesi della comunità economica europea$xCongressi$z1985 676 $a343.404 702 1$aCNOSSEN,$bSijbren 801 0$aIT$bsalbc$gISBD 912 $a990000948970203316 951 $aIG VIII 12 703 C$b591 EC$cG XIII 959 $aBK 969 $aECO 979 $aPATTY$b90$c20020206$lUSA01$h1301 979 $c20020403$lUSA01$h1737 979 $aPATRY$b90$c20040406$lUSA01$h1705 996 $aTax coordination in the European community$955960 997 $aUNISA LEADER 01119nam0-22003131i-450- 001 990005262140403321 005 20090609162011.0 035 $a000526214 035 $aFED01000526214 035 $a(Aleph)000526214FED01 035 $a000526214 100 $a19990604d1980----km-y0itay50------ba 101 0 $afre 105 $ay-------001yy 200 1 $a<>nauclères grecs$eRecherches sur les institutions maritimes en Grèce et dans l'Orient hellenisè$fJulie Vèlissaropoulos 210 $aGenève, Paris$cLibr. Droz$cLibr. Minard$d1980 215 $a380 p.$d25 cm 225 1 $aPublications du centre de recherches d'histoire et de philologie de la IV section de l'Tcole pratique des hautes Ttudes,Paris.III$eHautes Ttudes du monde grèco-romain$v9 676 $a387.5$v22$zita 700 1$aVelissaropoulos,$bJulie$0205256 801 0$aIT$bUNINA$gRICA$2UNIMARC 901 $aBK 912 $a990005262140403321 952 $a387.5 VEL 1$bANT. G.R. 3680$fFLFBC 952 $aDDR-XXI A 117$b100 ddr$fDDR$m21-7625 959 $aFLFBC 959 $aDDR 996 $aNauclères grecs$9280236 997 $aUNINA LEADER 02691nam 2200601Ia 450 001 9910809281703321 005 20200520144314.0 010 $a1-4623-9218-0 010 $a1-4527-6931-1 010 $a1-282-39175-5 010 $a9786613820181 010 $a1-4519-0911-X 035 $a(CKB)3360000000443059 035 $a(EBL)3014310 035 $a(SSID)ssj0000940030 035 $a(PQKBManifestationID)11491947 035 $a(PQKBTitleCode)TC0000940030 035 $a(PQKBWorkID)10946629 035 $a(PQKB)10209692 035 $a(OCoLC)712989239 035 $a(MiAaPQ)EBC3014310 035 $a(IMF)WPIEE2006117 035 $a(EXLCZ)993360000000443059 100 $a20061208d2006 uf 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 12$aA superior hybrid cash-flow tax on corporations /$f[prepared by] Howell H. Zee 205 $a1st ed. 210 $a[Washington D.C.] $cInternational Monetary Fund, Fiscal Affairs Dept.$d2006 215 $a1 online resource (25 p.) 225 1 $aIMF working paper ;$vWP/06/117 300 $a"May 2006." 311 $a1-4518-6377-2 320 $aIncludes bibliographical references. 327 $a""Contents""; ""I. INTRODUCTION""; ""II. MERITS AND LIMITATIONS OF R-CFT AND S-CFT""; ""III. NATURE OF MODIFIED S-CFT""; ""IV. CONCLUDING REMARKS""; ""REFERENCES"" 330 3 $aThis paper proposes a new hybrid cash-flow tax on corporations that, on one hand, taxes only excess corporate profits as they accrue, and, on the other hand, treats real and financial transactions neutrally. It is, therefore, a superior tax compared to the cash-flow tax on real transactions that seems to have gained common acceptance. The hybrid tax is a modified version of the cash-flow tax on real and financial transactions combined. The modification involves replacing expensing of fixed assets with normal depreciation allowances, but the undepreciated value of fixed assets is carried forward with interest at the opportunity cost of equity capital. 410 0$aIMF working paper ;$vWP/06/117. 606 $aCorporations$xTaxation$xEconometric models 606 $aInternational business enterprises$xTaxation 615 0$aCorporations$xTaxation$xEconometric models. 615 0$aInternational business enterprises$xTaxation. 700 $aZee$b Howell H$g(Howell Hang)$01751678 712 02$aInternational Monetary Fund.$bFiscal Affairs Dept. 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910809281703321 996 $aA superior hybrid cash-flow tax on corporations$94186710 997 $aUNINA