13 Pages Posted: 21 Apr 2017 Last revised: 26 Apr 2017
Date Written: April 19, 2017
The House GOP Blueprint can be drafted into legislation in a manner that would comply with the United States’ international trade obligations. This paper presents two alternative approaches that avoid the key WTO discrimination and subsidy issues often raised in discussions of destination-based cash flow tax proposals.
JEL Classification: F13, K33, K34
Suggested Citation: Suggested Citation