Documents & Reports

Cash flow or income? : the choice of base for company taxation (English)

Abstract

Considerable interest has been expressed in recent years by tax theorists as well as practitioners, for the taxation of companies based on their cash flow. Unlike the equity-income tax base, which requires the deductibility of economic depreciation and... See More +

Details

  • Mintz, Jack M.; Seade, Jesus;
  • 1991/07/31
  • Journal Article
  • 14232
  • 1
  • 1
  • World
  • The World Region
  • 2000/02/03
  • Cash flow or income? : the choice of base for company taxation
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