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Demystifying the Destination-Based Cash-Flow Tax / Alan J. Auerbach.

NBER Working papers Available online

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Format:
Book
Author/Creator:
Auerbach, Alan J.
Contributor:
National Bureau of Economic Research.
Series:
Working Paper Series (National Bureau of Economic Research) no. w23881.
NBER working paper series no. w23881
Language:
English
Physical Description:
1 online resource: illustrations (black and white);
Place of Publication:
Cambridge, Mass. National Bureau of Economic Research 2017.
Summary:
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.
Notes:
Print version record
September 2017.

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