Tax Policy Center

border adjustability

Business Taxes: TaxVox

President Trump Opposed the Border Adjustable Tax But Loves Tariffs. Here's Why

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

White House and Hill GOP Leaders Kill The Border Tax, But Disclose Few Other Tax Bill Details

In a joint statement , top Trump Administration officials and congressional Republican leaders formally announced what most observers have known for months: The destination-based cash...
July 27, 2017Howard Gleckman
: TaxVox

The Day Tax Reform Died

When historians tell the story of the great tax debate of 2017, they may mark down yesterday, June 13, as the day tax reform died...
June 14, 2017Howard Gleckman
Campaigns, Proposals, and Reforms: TaxVox

TPC’s New Podcast, Taxology, Explains Tax Policy, Starting with the Border Adjusted Tax

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

President Trump’s Ever-Evolving Views on International Taxes

In an interview yesterday with Maria Bartiromo of Fox Business, President Trump suggested he’d propose a “reciprocal tax” on foreign imports. It is not clear...
April 13, 2017Howard Gleckman
Business Taxes: TaxVox

In Praise of the Debate Over The Border Adjustable Tax

In Praise Of The Debate Over The Border Adjustable Tax With all the talk of fake news and alternative facts, it mostly has been a...
February 23, 2017Howard Gleckman
Business Taxes: TaxVox

The Border Adjustable Tax Can’t Shrink The Trade Deficit and Produce Trillions In New Revenue

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
Business Taxes: TaxVox

Five Practical Challenges Of A House-Style Border Adjustable Cash Flow Tax

While House and Senate GOP leaders still insist they can enact a major tax reform this year, tax experts predict it could take years for...
February 7, 2017Howard Gleckman
Campaigns, Proposals, and Reforms: TaxVox

The Prospects For Tax Reform in 2017 Are Dimming

It seems that every day, the prospects for tax reform dim a bit more. This is what’s happened in just the past few days: Last...
February 2, 2017Howard Gleckman
Business Taxes: TaxVox

Border Adjusted Taxes And A 'Big Border Tax' Are Not The Same. Here Are Four Reasons Why

For weeks, congressional Republicans, Donald Trump, and various factions of Corporate America have been engaged in an intense battle over how to tax imports into...
January 26, 2017Howard Gleckman