Destination-Based Cash Flow Tax


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Tax Notes Select is a one-time purchase giving you access to a handpicked collection of articles containing news and analysis on your chosen tax topic. In June 2016, as part of the "A Better Way" initiative from U.S. House Speaker Paul D. Ryan, R-Wis., a blueprint for tax reform was released. It was the last of six policy planks requested by Ryan. One of the major reforms included in the blueprint proposal was the introduction of a destination-based cash flow tax.
    This collection contains the following articles:
  • "Economic Analysis: Tax Reform That Challenges Your Intuition"
  • "Conflate-Gate: Disguising an Income Tax as a Consumption Tax"
  • "White House Sends Mixed Signals on Border-Adjustable Tax"
  • "6 Shaky Pro and Con Cash Flow Tax Bits"
  • "Economic Analysis: Basic Cash Flow Taxation of Financial Institutions"
  • "Economic Analysis: The Real Attraction of Border Adjustments"
  • "Planning for Border Adjustments: A Practical Analysis"
  • "News Analysis: A Better Way on Border Adjustability"
  • "The Economic Effects of Border Adjustments"
  • "U.S. Corporate Tax Reform and Jean-Paul Sartre"
  • "Brady and Roskam Confident About WTO Compliance"
  • "News Analysis: Who Will Pay for Tax Reform?"
  • "U.S. Treasury Staff Find Value in Border Adjustment; Questions Remain"
  • "News Analysis: Border Adjustments Versus Tariffs Under Trump"
  • "Will Dispute Over Border-Adjustable Tax Derail Tax Reform?"
  • "Economic Analysis: Cash Flow Tax and Trade: Small Effects Likely"
  • "Financial Transactions and the Border-Adjusted Cash Flow Tax"
  • "Economic Analysis: Unlike VAT, Cash Flow Tax Helps Exports, Hits Imports"
  • "News Analysis: Reality Check on a Destination- Based Cash Flow Tax in 2017"
  • "A Bipartisan Approach to Tax Reform"
  • "Economic Analysis: A U.S. VAT May Be Closer Than You Think"
  • "Destination-Based Taxation in the House Republican Blueprint"
  • "News Analysis: Freedom Fries: The House Republicans' Cash Flow Tax"
  • "Economic Analysis: Difficulties With the House GOP's Business Cash Flow Tax"
  • "Economic Analysis: Border Adjustments Key to GOP Blueprint's Cash Flow Tax"
  • "House GOP Tax Plan Would Lower Individual, Corporate Rates"