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United States - The Destination-Based Cash Flow Tax Is a VAT?

Country:
United States
Author:
P.A. Barnes; H.D. Rosenbloom
Issue:
Bulletin for International Taxation, 2017 (Volume 71), No 6a/Special Issue
Published:
26 June 2017
In this article, the authors explain why it is misleading to analogize the border feature in the House Republicans' destination-based cash flow tax with the border adjustment found in most VATs.
 
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