Destination-Based Cash-Flow Tax (DBCFT)

A Border Adjustment Phase-in?

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

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

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

From the Tax Foundation Archives: The Pros and Cons of a Value Added Tax (VAT)

FAQs about the Border Adjustment

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

Exchange Rates and the Border Adjustment

The House GOP’s Destination-Based Cash Flow Tax, Explained