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...
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...
The House Republicans’ proposal for a border-adjustable tax (BAT)—a levy that would apply to imports but not exports—is causing a lot of consternation among retailers...
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...
RIP DBCFT It was probably too good an idea to survive the Washington policy meat grinder, but President-elect Donald Trump may have killed the House...
There has been considerable confusion about how to describe the treatment of international taxation in corporate tax reform plans. The House GOP blueprint , for...
