The Incidence of the Border Tax – EU Multinationals Win, US Multinationals Lose

The Incidence of the Border Tax – EU Multinationals Win, US Multinationals Lose

  photo: GotCredit The destination based cash flow tax (DBCFT) with border tax adjustment (BTA) as outlined in the so-called Ryan blueprint[1] (named after its main proponent Rep. Paul Ryan) is perhaps the most exciting policy proposal of the last decade – and it is certainly the least understood. There is a wide variety of contradictory […]