Demystifying the Destination-Based Cash-Flow Tax
NBER Working Paper No. 23881
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.
Document Object Identifier (DOI): 10.3386/w23881
Published: 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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