Tax Policy Center

BAT

Business Taxes: TaxVox
Are President Trump’s tariffs a less effective and more ad hoc version of the border adjustment tax (BAT) that briefly surfaced, then died, during last...
July 11, 2018Howard Gleckman
Campaigns, Proposals, and Reforms: TaxVox
Baffled by the BAT? Confounded by the cash flow tax? Mystified by the mortgage deduction? To help sort it all out, the Tax Policy Center...
April 24, 2017Howard Gleckman
Business Taxes: TaxVox
Lawmakers who back a border adjustable tax make two fundamental arguments: The new levy will raise massive amounts of revenue to help pay for business...
February 21, 2017Howard Gleckman