A destination-based allowance for corporate equity - Hebous, Shafik,Klemm, Alexander (International Monetary Fund, 2018)
10.5089/9781484381908.001
Keywords: Graue Literatur; Banks and Banking; Investments: Stocks; Taxation; Corporate Taxation; Public Finance; Efficiency; Optimal Taxation; Business Taxes and Subsidies; Interest Rates: Determination; Term Structure; and Effects; Pension Funds; Non-bank Financial Institutions; Financial Instruments; Institutional Investors; Taxation; Subsidies; and Revenue: General; Corporate & business tax; Public finance & taxation; Finance; Investment & securities; Allowance for corporate equity; Value-added tax; Discount rates; Corporate income tax; Taxes; Financial institutions; Financial services; Revenue administration; Corporations; Taxation; Spendings tax; Discount; Stocks; Revenue