The paper begins by outlining the major administrative and compliance issues of a cash flow tax. There are problems with the system because of the numerous possibilities for gaming the system. The paper goes on to discuss the problems involved in the transition from a corporate income tax to a cash flow tax. There are ways around these problems but they cause further problems. The paper outlines these secondary problems and possible solutions to them...
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Sunley,Emil M.

The treatment of companies under cash flow taxes : some administrative, transitional, and international issues (English). Policy, Research working paper ; no. WPS 189 Washington, DC: World Bank. http://documents.worldbank.org/curated/en/623821468763506926

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