Demystifying the Destination-Based Cash-Flow Tax

21 Pages Posted: 2 Oct 2017

See all articles by Alan J. Auerbach

Alan J. Auerbach

University of California, Berkeley - Department of Economics; National Bureau of Economic Research (NBER); CESifo (Center for Economic Studies and Ifo Institute for Economic Research)

Date Written: September 2017

Abstract

This paper describes the Destination-Based Cash-Flow Tax (DBCFT), as proposed in 2016 by Republicans in the US House of Representatives, and its potential economic effects. As a new approach and a major departure from the existing business tax system, the DBCFT and its motivation have been poorly understood by many in government, the business community, and the economics profession.

Suggested Citation

Auerbach, Alan Jeffrey, Demystifying the Destination-Based Cash-Flow Tax (September 2017). NBER Working Paper No. w23881. Available at SSRN: https://ssrn.com/abstract=3046394

Alan Jeffrey Auerbach (Contact Author)

University of California, Berkeley - Department of Economics ( email )

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National Bureau of Economic Research (NBER) ( email )

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CESifo (Center for Economic Studies and Ifo Institute for Economic Research)

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