Tax Policy Center

DBFCT

Business Taxes: TaxVox
Tax authorities around the world are in an increasingly contentious battle over how to tax the income of multinational corporations . In 2017, the US...
April 15, 2020Eric Toder
Campaigns, Proposals, and Reforms: TaxVox
The House Republican tax plan proposes to transform the corporate income tax into a destination-based cash flow tax (DBCFT), which would include border adjustments that...
March 3, 2017William G. Gale