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Brief

What is the Difference between the Current Corporate Income Tax and a Destination-Based Cash Flow Tax?

Tax Debate 2017

Eric Toder
February 27, 2017
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Abstract

This year, Congress will consider what may be the biggest tax bill in decades. This is one of a series of briefs the Tax Policy Center has prepared to help people follow the debate. Each focuses on a key tax policy issue that Congress and the Trump administration may address. This brief compares the current corporate income tax with a destination-based cash flow tax.

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Business Taxes Campaigns, Proposals, and Reforms
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Meet the Experts

  • Eric Toder
    Institute Fellow and Codirector, Tax Policy Center
Research report

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