The destination - based cash flow tax is a VAT ? Peter A. Barnes and H. David Rosenbloom Electrónico
By: Barnes, Peter
.
Contributor(s): Rosenbloom, H. David.
Material type: 
ArticlePublisher: 2017Subject(s): SISTEMA FISCAL | TRIBUTOS | IMPUESTOS | POLITICA FISCAL | REFORMA | IMPUESTO SOBRE EL VALOR AÑADIDO | ESTADOS UNIDOS
In:
Bulletin for International Taxation v. 71, n. 6a, June 2017Summary: In this article, the authors explain why it is misleading to analogize the border feature in the House Republicans' destination-based cash flow tax with the border adjustment found in most VATs.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| IEF | BIT/2017/6a-5 (Browse shelf) | Available | BIT/2017/6a-5 |
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Disponible únicamente la versión electrónica a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.
In this article, the authors explain why it is misleading to analogize the border feature in the House Republicans' destination-based cash flow tax with the border adjustment found in most VATs.
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