Would a destination-based system for global corp taxation be good bad or indifferent for developing countries, cf. revenue? https://www.ft.com/content/da12b2fa-25e7-11e8-b27e-cc62a39d57a0 … @owenbarder @MForstater
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That IMF graph, basis of which wasn't published iirc, can't be squared with other analyses of the BEA data - which show clear dev benefits.
Isn't it in the appendix at the end of the paper? Why did ICRICT commissioners see need for separate solution for taxing natural resource rents as strong argument against DBCFT, but not formulary approach? https://static1.squarespace.com/static/5a0c602bf43b5594845abb81/t/5a792c6b9140b70aade4b83f/1517890668637/ICRICT+Alternatives+Eng+Sept+2017+%281%29.pdf …pic.twitter.com/lbZ1fiESvx
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For formulary approaches, the ICTD studies show the need for specific/additional measures in extractives. For the DBCFT, as ICRICT notes, the extractive element is an exacerbating factor of a risk that already applies across the board for lower-income countries - a wider problem.
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