BAT Signals from Asset Markets: Estimating the U.S. Dollar Response to a Destination-Based Cash-Flow Tax

IFDP Notes Pub Date : 2018-10-01 DOI:10.17016/2573-2129.47
T. Morrison, Robert J. Vigfusson
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Abstract

In early 2017, there was substantial discussion about changing the U.S. corporate tax system to a destination-based cash-flow tax (DBCFT). The DBCFT proposal, also often referred to as a border-adjusted tax (BAT), would exclude exports from taxable revenues and exclude imports from allowable deductions.
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资产市场的BAT信号:估计美元对基于目的地的现金流税的反应
2017年初,有关将美国公务税制度改为基于目的地的现金流税(DBCFT)的讨论甚广。DBCFT提案,通常也被称为边境调整税(BAT),将出口排除在应税收入之外,并将进口排除在允许的扣除之外。
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BAT Signals from Asset Markets: Estimating the U.S. Dollar Response to a Destination-Based Cash-Flow Tax How Vulnerable are EME Corporates? Revisions to the Federal Reserve Dollar Indexes
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