Cash flow or income? :

Mintz, Jack M.

Cash flow or income? : the choice of base for company taxation / Jack M. Mintz and Jesus Seade. - Washington, D.C. : World Bank, 1989. - 45 p. ; 28 cm. - Policy, planning and research working papers ; public economics .

Includes bibliographical references.

Open Access.


Corporations--Taxation.
Income tax.
Cash flow--Taxation.