The Real Appeal of the Border Adjustment Tax

5 Pages Posted: 11 Jul 2017

See all articles by Mindy Herzfeld

Mindy Herzfeld

University of Florida Levin College of Law

Date Written: March 13, 2017

Abstract

The border adjustment tax can strengthen American business because it may prompt multinationals to move their operations and assets back to the U.S. But that impetus will come from substituting sound economic principles for a broken transfer pricing system, not from taxing imports and exempting exports.

Keywords: International Taxation, BEPS, Base Erosion and Profit Sharing, Transfer Pricing

Suggested Citation

Herzfeld, Mindy, The Real Appeal of the Border Adjustment Tax (March 13, 2017). Tax Notes International, Vol. 85, March 2017, Available at SSRN: https://ssrn.com/abstract=2998834 or http://dx.doi.org/10.2139/ssrn.2998834

Mindy Herzfeld (Contact Author)

University of Florida Levin College of Law ( email )

P.O. Box 117625
Gainesville, FL 32611-7625
United States

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