Goodbye to all that? A requiem for the destination-based cash flow tax Daniel Shaviro
By: Shaviro, Daniel Nathan
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Material type: 
ArticlePublisher: 2018Subject(s): CONSUMO | IMPUESTOS | OPERACIONES TRANSFRONTERIZAS | AJUSTES FISCALES EN FRONTERA | ESTADOS UNIDOSOnline resources: Click here to access online
In:
Bulletin for International Taxation v. 72, n. 4/5 (Special issue), 2018, p. 248-258Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | BIT/2018/4/5-9 (Browse shelf) | Available | BIT/2018/4/5-9 |
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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.
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