No Business Taxation Without Model Representation
Adding Corporate Income and Cash Flow Taxes to GIMF
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.
Publication date: November 2017
ISBN: 9781484326015
$18.00
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tax policy , business taxation , financial accelerator , corporate leverage , dynamic stochastic general equilibrium models , macroeconomic interdependence , tax policy , business taxation , dynamic stochastic general equilibrium models , macroeconomic interdepend
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