Goodbye to All That? : A Requiem for the Destination-Based Cash Flow Tax

In this article, the author addresses the destination-based cash flow tax, which was recently proposed as a tax reform option in the United States, compares it to its forebears, the flat tax and the X-tax, and concludes that, although its substance has potential merit, it does not warrant further consideration in tax policy debate

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Year of publication:	2018
Authors:	Shaviro, Daniel
Publisher:	[2018]: [S.l.] : SSRN

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Extent:	1 Online-Ressource (11 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: Bulletin for International Taxation, 2018 (Volume 72), No. 4/5 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments March 1, 2018 erstellt
Other identifiers:	10.2139/ssrn.3116406 [DOI]
Classification:	H20 - Taxation, Subsidies, and Revenue. General ; H24 - Personal Income and Other Nonbusiness Taxes and Subsidies ; H25 - Business Taxes and Subsidies
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10012928595