My paper “Goodbye to All That? A Requiem for the Destination-Based Cash Flow Tax” has now officially been published online, in the Bulletin for International Taxation, Volume 72, no. 4/5 (2018). You can find it here, or for that matter also here.

Shortened abstract: “In this article, the author addresses the destination-based cash flow tax, which was recently proposed as a tax reform option in the United States, compares it to its forebears, the flat tax and the X-tax, and concludes that, although its substance has potential merit, it does not warrant further consideration in tax policy debate.”