Goodbye to All That?: A Requiem for the Destination-Based Cash Flow Tax

11 Pages Posted: 14 Feb 2018 Last revised: 26 Mar 2018

Daniel Shaviro

New York University School of Law

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

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

Daniel Shaviro (Contact Author)

New York University School of Law ( email )

40 Washington Square South
Room 314-B
New York, NY 10012-1099
United States
212-998-6187 (Phone)
212-995-4341 (Fax)

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