The House GOP Blueprint Can Be Drafted to Comply with WTO Rules

13 Pages Posted: 21 Apr 2017 Last revised: 26 Apr 2017

See all articles by Itai Grinberg

Itai Grinberg

Georgetown University Law Center

Date Written: April 19, 2017

Abstract

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

Grinberg, Itai, The House GOP Blueprint Can Be Drafted to Comply with WTO Rules (April 19, 2017). Available at SSRN: https://ssrn.com/abstract=2956048 or http://dx.doi.org/10.2139/ssrn.2956048

Itai Grinberg (Contact Author)

Georgetown University Law Center ( email )

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202-661-6615 (Phone)

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