Demystifying the Destination-Based Cash-Flow Tax
解释了2016年美国众议院共和党人提出的目的地型现金流税及其潜在经济影响，帮助政府、商界和经济学界理解这一新税制。
This paper describes the destination-based cash-flow tax, as proposed in 2016 by Republicans in the U.S. House of Representatives, and its potential economic effects. As a new approach and a major departure from the existing business tax system, this tax and its motivation have been poorly understood by many in government, the business community, and the economics profession.