NDLI: Destination-Based Cash Flow Taxation

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Destination-Based Cash Flow Taxation

Content Provider	Scilit
Author	Auerbach, Alan J. Keen, Michael Vella, John
Copyright Year	2017
Description	Journal: SSRN Electronic Journal This paper presents, analyses, and further develops the idea of a destination-based cash-flow tax (DBCFT). Its purpose is expositional: to describe the DBCFT, how it might work, what its effects would be and some of the challenges that its implementation would face. The paper starts by introducing the basic mechanics of the DBCFT before evaluating it against five criteria: economic efficiency, robustness to avoidance and evasion, ease of administration, fairness and stability. It does so both for the case of universal adoption by all countries and the more plausible case of unilateral adoption. The paper then looks closely at the application of DBCFT treatment to the financial sector, which is a familiar problem under the VAT but has been little considered under the DBCFT. Finally, the paper sets out some core implementation issues, and how they might be addressed. It also compares the implementation of a DBCFT with the economically equivalent reform option that introduces a broad-based, uniform rate VAT (or achieves the same effect through an existing VAT), and reduces taxes on payroll by the same proportion.
Related Links	https://lawcat.berkeley.edu/record/1128137/files/fulltext.pdf https://papers.ssrn.com/sol3/Delivery.cfm?abstractid=2908158
ISSN	10914358
e-ISSN	15565068
DOI	10.2139/ssrn.2908158
Journal	SSRN Electronic Journal
Language	English
Publisher	Elsevier BV
Publisher Date	2017-02-06
Access Restriction	Open
Subject Keyword	Journal: SSRN Electronic Journal Tourism, Leisure, Sport and Hospitality International Tax Tax Reform Cash Flow Tax Beps Destination-based Cash Flow Taxation Consumption Tax
Content Type	Text
Resource Type	Article
Subject	Public Health, Environmental and Occupational Health Psychiatry and Mental Health

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