United States - Unlike VAT, Cash Flow Tax Helps Exports, Hits Imports
- United States
- M.A. Sullivan
- Bulletin for International Taxation, 2017 (Volume 71), No 6a/Special Issue
- 26 June 2017
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.