Friday, February 09, 2018

Follow-up plug for my DBCFT piece

I hope it's not too tedious to insert another plug here for my short article on the DBCFT, which I recently posted on SSRN, but here goes. Goodbye to All That? A Requiem for the Destination-Based Cash Flow Tax is available here.

Not to put too fine a point on this, but, with the article's current download total standing at only about .06% of that for Games 1 plus Games 2, I suppose it's only fair to say that, at least so far, it is not exactly flying off the virtual shelves.

It's clearly a piece that's aimed at tax policy experts, not at the broader public. And yes, the DBCFT does not currently appear to be a live policy option, at least in the US. But it should still be of interest to those who like to follow, and wish to understand, the decades-long and still-continuing business tax reform debate. E.g., the piece compares the DBCFT to earlier, but still well-known, tax reform proposals such as the flat tax and the VAT, and explains why I think the proposal as such (i.e., within its particular packaging) does not merit a continuing place at the ideas table, even though its overall substance has significant potential merit.  Goodbye to All That also briefly addresses some other topics of continuing interest, such as why the US has no VAT, and how we should think about the merits and demerits of origin-based corporate income taxation.

So I'll just mention it one more time: Act now while (virtual) supplies last!

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