Border Adjustment

Going Bold: Paul Ryan & Kevin Brady on Tax Reform

Ten years ago, then-Speaker Paul Ryan and Ways and Means Chairman Kevin Brady released the “Better Way” Tax Plan, the blueprint that would eventually become the Tax Cuts and Jobs Act of 2017—the largest overhaul of the US tax code in over 30 years.

FAQs About Border Adjustment

What is a border adjustment? Is it a new idea? How would it work in practice?

Comments on Today’s Joint Statement on Tax Reform

A Border Adjustment Phase-in?

Will Today’s Hearing Portray the Border Adjustment as a Trade Policy or a Tax Policy?

Ted Olson Misses the Mark on Analysis of DBCFT Constitutionality

The Effect of the House GOP Blueprint on the Price of Domestic Goods

How a Destination-Based Tax System Reduces Tax Avoidance

Lessons from Australia’s GST Implementation for Considering the U.S. Border Adjustment

The Effect of the House GOP Blueprint for Tax Reform on the Exchange Rate of the Dollar

Is Trump Supporting a Border Adjustment for the Wrong Reason?

Border Adjustments, Currency Adjustments, and the Value of the U.S. Dollar

Understanding the House GOP’s Border Adjustment

What is a border adjustment? What are the mechanics of how a border adjustment works, how would one affect U.S. businesses, and what are some pros and cons of enacting one?

Grading the House GOP Blueprint with the International Tax Competitiveness Index

FAQs about the Border Adjustment

What is the Distributional Impact of a Destination-Based Cash-Flow Tax?

A Beginner’s Guide to Trade and Foreign Exchange

Exchange Rates and the Border Adjustment

A Destination-Based Business Tax Isn’t Exactly the Same as a Territorial Business Tax

Four Curious Claims About Taxes in the First Presidential Debate