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The Known Unknowns of the Business Tax Reforms Proposed in the House Republican Blueprint

53 Pages Posted: 3 Feb 2017 Last revised: 1 May 2017

Michael J. Graetz

Columbia Law School; Yale Law School

Date Written: February 2, 2017

Abstract

This set of slides raises important issues and questions concerning the potential effects of a border-adjusted destination-based cash flow tax (DBCFT) as proposed in the 2016 House Blueprint “A Better Way.” These slides reflect the final version published by the Columbia Tax Journal on April 16, 2017 and now include a bibliography. This is the second update since they were first published on February 2.

Keywords: Consumption Tax, Corporate Tax, Tax Reform

Suggested Citation

Graetz, Michael J., The Known Unknowns of the Business Tax Reforms Proposed in the House Republican Blueprint (February 2, 2017). Columbia Journal of Tax Law, Vol. 8, No. 117, 2017; Columbia Law and Economics Working Paper No. 557. Available at SSRN: https://ssrn.com/abstract=2910569 or http://dx.doi.org/10.2139/ssrn.2910569

Michael Graetz (Contact Author)

Columbia Law School ( email )

435 West 116th Street
New York, NY 10025
United States

Yale Law School ( email )

P.O. Box 208215
New Haven, CT 06520-8215
United States

HOME PAGE: http://www.law.yale.edu/faculty/MGraetz.htm

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