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No Business Taxation Without Model Representation

No Business Taxation Without Model Representation PDF Author: Benjamin Carton
Publisher: International Monetary Fund
ISBN: 1484330323
Category : Business & Economics
Languages : en
Pages : 61

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Book Description
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.