Goodbye to All That?: A Requiem for the Destination-Based Cash Flow Tax
Bulletin for International Taxation, 2018 (Volume 72), No. 4/5
Posted: 14 Feb 2018 Last revised: 9 Nov 2022
Date Written: March 1, 2018
Abstract
In this article, the author addresses the destination-based cash flow tax, which was recently proposed as a tax reform option in the United States, compares it to its forebears, the flat tax and the X-tax, and concludes that, although its substance has potential merit, it does not warrant further consideration in tax policy debate.
Keywords: tax reform, destination-based cash flow tax, border adjusted tax, corporate income taxation, value-added taxation
JEL Classification: H20, H24, H25
Suggested Citation: Suggested Citation
Shaviro, Daniel, Goodbye to All That?: A Requiem for the Destination-Based Cash Flow Tax (March 1, 2018). Bulletin for International Taxation, 2018 (Volume 72), No. 4/5, NYU School of Law, Public Law Research Paper No. 18-12, NYU Law and Economics Research Paper No. 18-05, Available at SSRN: https://ssrn.com/abstract=3116406 or http://dx.doi.org/10.2139/ssrn.3116406
Feedback
Feedback to SSRN