Demystifying the Destination-Based Cash-Flow Tax

Alan Auerbach

No 23881, NBER Working Papers from National Bureau of Economic Research, Inc

Abstract: This paper describes the Destination-Based Cash-Flow Tax (DBCFT), as proposed in 2016 by Republicans in the US House of Representatives, and its potential economic effects. As a new approach and a major departure from the existing business tax system, the DBCFT and its motivation have been poorly understood by many in government, the business community, and the economics profession.

JEL-codes: F23 H25 (search for similar items in EconPapers)
Date: 2017-09
New Economics Papers: this item is included in nep-acc
Note: PE
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Citations: View citations in EconPapers (10)

Published as Alan J. Auerbach, 2017. "Demystifying the Destination-Based Cash-Flow Tax," Brookings Papers on Economic Activity, vol 2017(2), pages 409-432.

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