Unlike VAT, Cash Flow Tax Helps Exports, Hits Imports

Journal
Sullivan, M.A.
United States
Bulletin for International Taxation 2017 (Volume 71), No. 6a/Special Issue
PriceUSD 45

In this article, the author examines the functioning of the destination-based cash flow tax. The article builds upon and extends the analysis of a recent paper by Alan Auerbach and Douglas Holtz-Eakin (2016) entitled The Role of Border Adjustments in International Taxation.