Simulating Business Cash Flow Taxation: An Illustration Based on the "Better Way" Corporate Tax Reform
NBER Working Paper No. 23675
---- Acknowledgments ----
We thank the Gaidar Institute, Boston University, and The Fiscal Analysis Center for research support. The Global Gaidar Model used in this study was co-developed by the authors together with Maria Kazakova, Kristina Nesterova, and Andrey Zubarev of the Gaidar Institute, Victor Ye of Boston University and Marco Solera of the Inter-American Development Bank. The views expressed herein are those of the authors and do not necessarily reflect the views of the National Bureau of Economic Research or the Inter-American Development Bank.
---- Disclosure of Financial Relationships for Laurence J. Kotlikoff ----
The terms under which Economic Security Planning, Inc. have provided its core software for use in this study, namely on a zero-cost basis, have been reviewed and approved by Boston University in accordance with its conflict of interest policy. Laurence Kotlikoff is the principal shareholder of Economic Security Planning, Inc. His son and sister work for the company and are also shareholders. Economic Security Planning, Inc. could potentially benefit were individuals or organizations to read this study and pay the company to do related research on, for example, their favored tax reforms.
---- Disclosure of Financial Relationships for Guillermo LaGarda ----
The views expressed herein are those of the authors and do not necessarily reflect the views of the Interamerican Development Bank.