This set of slides raises important issues and questions concerning the potential effects of a border-adjusted destination-based cash flow tax (DBCFT) as proposed in the 2016 House Blueprint “A Better Way.” These slides reflect the final version published by the Columbia Tax Journal on April 16, 2017 and now include a bibliography. This is the second update since they were first published on February 2.
Michael J. Graetz,
The Known Unknowns of the Business Tax Reforms Proposed in the House Republican Blueprint,
Columbia Journal of Tax Law, Vol. 8, p. 117, 2017; Columbia Law & Economics Working Paper No. 557
Available at: https://scholarship.law.columbia.edu/faculty_scholarship/2540