Demystifying the Destination-Based Cash-Flow Tax

被引：0
|
作者：
Auerbach, Alan J. [1 ]
机构：
[1] Univ Calif Berkeley, Berkeley, CA 94720 USA
来源：
BROOKINGS PAPERS ON ECONOMIC ACTIVITY | 2017年
关键词：
D O I：
暂无
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
This paper describes the destination-based cash-flow tax, as proposed in 2016 by Republicans in the U.S. House of Representatives, and its potential economic effects. As a new approach and a major departure from the existing business tax system, this tax and its motivation have been poorly understood by many in government, the business community, and the economics profession.
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页码：409 / 432
页数：24
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