Goodbye to All That?: A Requiem for the Destination-Based Cash Flow Tax
Bulletin for International Taxation, 2018 (Volume 72), No. 4/5
11 Pages Posted: 14 Feb 2018 Last revised: 26 Mar 2018
Date Written: March 1, 2018
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