Overhauling the Corporate Code: How a Destination-Based Cash Flow Tax Could Reshape the U.S. Economy
Executive Summary: The Dual Promise of Growth and Revenue In the ongoing debate over fiscal policy and structural reform, few proposals generate as much analytical intrigue—and political friction—as replacing the traditional corporate income tax with a Destination-Based Cash Flow Tax (DBCFT). According to recent economic modeling from the Tax Foundation, published in Options for Reforming…
