New article (on the DBCFT) posted on SSRN

I have just posted on SSRN a recently completed article of mine, entitled "Goodbye to All That?: A Requiem for the Destination-Based Cash Flow Tax." It's available here.It's based on an ever-evolving talk that I gave multiple times in 2017, most recently at the interdisciplinary conference, "International Tax Policy in a Disruptive Environment," that the Max Planck Institute for Tax Law and Public Finance held in Munich on December 14-15, 2017. A final version of the paper will be appearing in a forthcoming conference volume of the Bulletin for International Taxation, to be published by IBFD.Its abstract goes something like this:In the aftermath of the short but spectacular career of the destination-based cash flow tax (DBCFT) as a widely-discussed tax reform option in U.S. tax policy debate, this paper argues that we should generally move on from focusing on the DBCFT as a discrete package.  While its political future (if any) is hard to…

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