Destination Based Cash Flow Taxation: A Critical Look at Proposed Corporate Tax Reform and its Impact on the States
The 2016 House Republican Blueprint proposes business tax reform that establishes a destination-based cash flow taxation system (DBCFT). Supporters of DBCFT believe a border adjustment tax appropriately addresses the common concern that modern globalization has outpaced U.S. tax legislation. Stated...
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| Format: | Others |
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Scholarship @ Claremont
2017
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| Online Access: | http://scholarship.claremont.edu/cmc_theses/1689 http://scholarship.claremont.edu/cgi/viewcontent.cgi?article=2631&context=cmc_theses |