Adjusting to the Border Adjustment Tax: Imperfections and Unintended Consequences, by Stan a Veuger

The newly unified Republican government has raised hopes of fundamental tax reform, particularly corporate tax reform. The most concrete and politically relevant plan is the broad outline presented in the House Republican Tax Reform Task Force Blueprint. The plan would radically transform US corporate taxation by shifting from an origin-based corporate income tax to a destination-based cash flow tax (DBCFT).

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http://www.aei.org/spotlight/adjusting-to-the-border-adjustment-tax-imperfections-and-unintended-consequences/?utm_source=paramount&utm_medium=email&utm_content=AEITHISWEEK&utm_campaign=Weekly031816