A symposium on business tax reform by Alan Auerbach, Martin Feldstein, Gita Gopinath, and James Hines published by Brookings (9/2017). “The U.S. corporate tax rate is one of the highest in the world and much has been made about…
Destination-Based cash flow taxation by Alan Auerbach, Michael P. Devereux, Michael Keen and John Vella published by Oxford Univerdity Centre for Business Taxation (1/2017). “The DBCFT is an unfamiliar concept to many, and its economic consequences – especially the impact…
Destination based cash flow tax by Alan Auerbach (7/2016). ” Tax competition, with falling rates, is likely to continue under existing system – A simple shift to territorial taxation does not help arrest this, nor does strengthening worldwide taxation….