The Destination-Based Cash Flow Tax Is a VAT?

Journal
Barnes, P.A.; Rosenbloom, H.D.
United States
Bulletin for International Taxation 2017 (Volume 71), No. 6a/Special Issue
PriceUSD 45

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.