The Resource Goodbye to all that? A requiem for the destination-based cash flow tax

Goodbye to all that? A requiem for the destination-based cash flow tax

Label
Goodbye to all that? A requiem for the destination-based cash flow tax
Title
Goodbye to all that? A requiem for the destination-based cash flow tax
Creator
Subject
Language
eng
Summary
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
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 72 (2018), no. 4/5 (Special issue) ; p. 248-258
http://library.link/vocab/creatorName
Shaviro, D.N
Geographic coverage
  • International
  • OECD
Language note
English
http://library.link/vocab/subjectName
  • tax policy
  • destination principle
  • origin principle
  • cash flow tax
  • VAT
  • flat tax
  • cross-border transaction
Label
Goodbye to all that? A requiem for the destination-based cash flow tax
Instantiates
Publication
Label
Goodbye to all that? A requiem for the destination-based cash flow tax
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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