Destination Based Cash-Flow Tax



Multinational corporations employ complex product supply chains and intra-industry trade of differentiated outputs and inputs across many countries. Also, statutory corporate income tax rates vary… Read More ›

Profit Shifting: Problems and Some Policy Options

The US Republican party is proposing substantial changes to the US corporate tax system, which President Donald Trump supports with some reservations. The headline change… Read More ›

US Republican Tax Plan: The Potentially Dire Impact on US Retailing

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