Shaviro, Daniel Nathan
Goodbye to all that? A requiem for the destination-based cash flow tax / Daniel Shaviro .-- , 2018
Disponible en la Biblioteca del IEF únicamente en formato electrónico.
Resumen.
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.
CONSUMO
IMPUESTOS
OPERACIONES TRANSFRONTERIZAS
AJUSTES FISCALES EN FRONTERA
ESTADOS UNIDOS
Bulletin for International Taxation 0007-4624 v. 72, n. 4/5 (Special issue), 2018, p. 248-258
Goodbye to all that? A requiem for the destination-based cash flow tax / Daniel Shaviro .-- , 2018
Disponible en la Biblioteca del IEF únicamente en formato electrónico.
Resumen.
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.
CONSUMO
IMPUESTOS
OPERACIONES TRANSFRONTERIZAS
AJUSTES FISCALES EN FRONTERA
ESTADOS UNIDOS
Bulletin for International Taxation 0007-4624 v. 72, n. 4/5 (Special issue), 2018, p. 248-258