Demystifying the Destination-Based Cash-Flow Tax
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.
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Copy CitationAlan J. Auerbach, "Demystifying the Destination-Based Cash-Flow Tax," NBER Working Paper 23881 (2017), https://doi.org/10.3386/w23881.
Published Versions
Alan J. Auerbach, 2017. "Demystifying the Destination-Based Cash-Flow Tax," Brookings Papers on Economic Activity, vol 2017(2), pages 409-432. citation courtesy of 
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