Unlike VAT, cash flow tax helps exports, hits imports Martin A. Sullivan Electrónico
By: Sullivan, Martin
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Material type: 
ArticlePublisher: 2017Subject(s): SISTEMA FISCAL | TRIBUTOS | IMPUESTOS | POLITICA FISCAL | REFORMA | IMPUESTO SOBRE EL VALOR AÑADIDO | AJUSTES FISCALES EN FRONTERA | ESTADOS UNIDOS
In:
Bulletin for International Taxation v. 71, n. 6a, June 2017Summary: In this article, the author examines the functioning of the destination-based cash flow tax. The article builds upon and extends the analysis of arecent paper by Alan Auerbach and Douglas Holtz-Eakin (2016) entitled The Role ofBorder Adjustments in International Taxation.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| IEF | BIT/2017/6a-28 (Browse shelf) | Available | BIT/2017/6a-28 |
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| BIT/2017/6a-25 The border adjustment | BIT/2017/6a-26 Aging labor force lowers U.S. economic growth | BIT/2017/6a-27 Economic analysis | BIT/2017/6a-28 Unlike VAT, cash flow tax helps exports, hits imports | BIT/2017/6a-29 The Brady - Ryan Plan | BIT/2017/6a-3 The Trump Tax Reform Plan | BIT/2017/6a-4 The missing piece of the US Tax Reform |
Disponible únicamente la versión electrónica a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.
In this article, the author examines the functioning of the destination-based cash flow tax. The article builds upon and extends the analysis of arecent paper by Alan Auerbach and Douglas Holtz-Eakin (2016) entitled The Role ofBorder Adjustments in International Taxation.
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