Brief What is the Difference between the Current Corporate Income Tax and a Destination-Based Cash Flow Tax?
Tax Debate 2017
Eric Toder
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This year, Congress will consider what may be the biggest tax bill in decades. This is one of a series of briefs the Tax Policy Center has prepared to help people follow the debate. Each focuses on a key tax policy issue that Congress and the Trump administration may address. This brief compares the current corporate income tax with a destination-based cash flow tax.
Research Areas Taxes and budgets
Tags Taxes and business
Policy Centers Urban-Brookings Tax Policy Center