Reengineering the U.S. Tax Code: The Economic Promise and Complex Realities of a Destination-Based Cash Flow Tax
As policymakers continually search for structural solutions to tame the national deficit while simultaneously stimulating economic vitality, tax economists have increasingly directed their attention toward sweeping foundational overhauls. Among the most ambitious proposals featured in the latest edition of the Tax Foundation’s Options for Reforming America’s Tax Code 3.0: A Policymaker’s Guide to Tax Reform…
