NATIONAL BUREAU OF ECONOMIC RESEARCH
NATIONAL BUREAU OF ECONOMIC RESEARCH

Consumption and Cash-Flow Taxes in an International Setting

Alan J. Auerbach, Michael P. Devereux

NBER Working Paper No. 19579
Issued in October 2013

---- Acknowledgements -----

We would like to thank Steve Bond and seminar participants at the Centre for Business Taxation, the Oxford University Economics department, the IFS-STICERD public economics seminar, and Goethe University for helpful discussion and comments. Devereux acknowledges the financial support of the ESRC under grant RES-060-25-0033. The views expressed herein are those of the authors and do not necessarily reflect the views of the National Bureau of Economic Research.

---- Disclosure of Financial Relationships for Michael P. Devereux -----

The Centre for Business Taxation is an independent research centre of the University of Oxford, based at the Saïd Business School. The Centre receives financial support from a number of sources, including currently around 30 companies. A full list of current and past corporate donors to the Centre for Business Taxation, as well as a statement about the independence of the centre from its donors, is available at http://www.sbs.ox.ac.uk/ideas-impact/tax/about/funding.

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