United States - The Destination-Based Cash Flow Tax Is a VAT?
- United States
- P.A. Barnes; H.D. Rosenbloom
- Bulletin for International Taxation, 2017 (Volume 71), No 6a/Special Issue
- 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.