Monday, December 18, 2017

New DBCFT slides from Munich

I just got back earlier today from Munich, where I attended an interdisciplinary conference at the Max Planck Institute for Tax Law and Public Finance, entitled "International Tax Policy in a Disruptive Environment."

My presentation at this conference was entitled "Goodbye to All That?: A Requiem for the Destination-Based Cash Flow Tax." I've at least twice given prior versions of this talk, which in one instance (a longer but earlier version) I posted on SSRN here.

The latest version of the slides, which I gave at Max Planck last Friday, can be found here.

I am planning to write up an actual article version of the talk, for publication in a conference volume. I will probably be ready and able to publish it in SSRN by the end of January. I'm hoping it will be interesting - I have some criticisms to voice of the DBCFT as an analytical construct.

7 comments:

Dr Purva Pius said...

I’m Charles David by name, i want to use this medium to alert all loan seekers to be very careful because there are scam everywhere, Few months ago I was financially strained, and due to my desperation I was scammed by several online lenders. I had almost lost hope until a friend of mine referred me to a very reliable lender called Dr Purva Pius ( A God fearing man) who lend me a loan of $237,000 under 72 working hours without any stress. I explain to the company by mail and all they told me was to cry no more because i will get my loan from this company and also i have made the right choice of contacting them i filled the loan application form and proceeded with all that was requested of me and to my shock I was given the loan, If you are in need of any kind of loan just contact him now via: {urgentloan22@gmail.com}

I‘m using this medium to alert all loan seekers because of the hell I passed through in the hands of those fraudulent lenders.

Thanks you Dr Purva Pius Loan service for your help.

Mrs Sharon Sim said...

Hello Everybody,
My name is Mrs Sharon Sim. I live in Singapore and i am a happy woman today? and i told my self that any lender that rescue my family from our poor situation, i will refer any person that is looking for loan to him, he gave me happiness to me and my family, i was in need of a loan of S$250,000.00 to start my life all over as i am a single mother with 3 kids I met this honest and GOD fearing man loan lender that help me with a loan of S$250,000.00 SG. Dollar, he is a GOD fearing man, if you are in need of loan and you will pay back the loan please contact him tell him that is Mrs Sharon, that refer you to him. contact Dr Purva Pius,via email:(urgentloan22@gmail.com) Thank you.

andrew kelvin said...

TRUSTEE ACCOUNT LIMITED is a British based financial consulting company with years of experience in the

international and local finance market. Be it lease bank guarantee, Stand by letter of credit or any type of

refinancing, talk to our team at TRUSTEE ACCOUNT LIMITED and certainly we will set your business on the right path

with our sound and quality financial advice and services.

Our bank instrument can be help you fund you projects in Trading, funding project(s) such as Aviation, Agriculture,

Petroleum, Telecommunication, construction of Dams, Bridges, Real Estate and all kind of projects.Having years of

professional, invaluable experience in the banking and finance industry, and having access to dozens of different

prominent trusted and reliable providers, our Financial Services consultants will crawl through hundreds of

products to find one that perfectly matches your needs.

Purchase Instrument of BG/SBLC : 32%+2% Min Face Value cut =5M- 10B EUR/USD

Lease Instrument of BG/SBLC : 4%+2% Min Face Value cut = 5M- 10B EUR/USD


DESCRIPTION OF INSTRUMENTS:

1. Instrument: Bank Guarantee (BG / SBLC) (Appendix A)
2. Total Face Value: Eur 5M MIN and Eur 10B MAX (Ten Billion USD).
3. Issuing Bank: HSBC Bank London, Barclays, Credit Suisse and Deutsche Bank Frankfurt.
4. Age: One Year, One Month
5. Leasing Price: 4% of Face Value plus 2% commission fees to brokers.
6. Delivery: Bank to Bank swift.
7. Payment: MT-103 or MT760
8. Hard Copy: Bonded Courier within 7 banking days.


Name;ANDREW KELVIN

Email;trusteeactlmt@gmail.com

Skype;trusteeactlmt

johnson loanfirm said...

Attention!!!

I'm Mr. Johnson Williams, a legitimate private loan lender, do you need a Loan for business or to pay your bills? If yes we offer all kinds of Financial assistance to cooperation agencies and people Financial, we offer all types of loans at a low interest rate of 3% to request an email now through: williamsloans6@yandex.com and we will do it Proceed immediately with your loan process, the loans are delivered to Clients within 24 to 48 hours. To request contact us by email: williamsloans6@yandex.com

Thank you
Mr. Johnson Williams...
Managing Director
Email: williamsloans6@yandex.com
Phone: +1(409)-331-6319

STEPHEN DONALD said...

GENERIC FINANCIAL MANAGEMENT PLC is a British based financial consulting company with years of experience in the

international and local finance market. Be it lease bank guarantee, Stand by letter of credit or any type of

refinancing, talk to our team at GENERIC FINANCIAL MANAGEMENT PLC and certainly we will set your business on the right path

with our sound and quality financial advice and services.

Our bank instrument can be help you fund you projects in Trading, funding project(s) such as Aviation, Agriculture,

Petroleum, Telecommunication, construction of Dams, Bridges, Real Estate and all kind of projects.Having years of

professional, invaluable experience in the banking and finance industry, and having access to dozens of different

prominent trusted and reliable providers, our Financial Services consultants will crawl through hundreds of

products to find one that perfectly matches your needs.

Purchase Instrument of BG/SBLC : 32%+2% Min Face Value cut =5M- 10B EUR/USD

Lease Instrument of BG/SBLC : 4%+2% Min Face Value cut = 5M- 10B EUR/USD


DESCRIPTION OF INSTRUMENTS:

1. Instrument: Bank Guarantee (BG / SBLC) (Appendix A)
2. Total Face Value: Eur 5M MIN and Eur 10B MAX (Ten Billion USD).
3. Issuing Bank: HSBC Bank London, Barclays, Credit Suisse and Deutsche Bank Frankfurt.
4. Age: One Year, One Month
5. Leasing Price: 4% of Face Value plus 2% commission fees to brokers.
6. Delivery: Bank to Bank swift.
7. Payment: MT-103 or MT760
8. Hard Copy: Bonded Courier within 7 banking days.


Name;Stephen Donald

Email;genericfinancialmanagementplc@gmail.com

Skype;genericfianacialmanagementp

Faruk Yildirim said...

Hello everyone,I am Faruk Yildirim by name, am writing this testimony because am really grateful for what SUSAN JAMES LOAN FIRML COMPANY did for me and my family, when I thought there was no hope she came and make my family feel alive again by lending us loan at a very low interest rate of 3%. Well I have been searching for a loan to settle my debts for the past two months all I met scammed and took my money until I finally met a God Lender.Text Me:+1(587)206-1157 Or Website: https://susanjamesloanfirm.wixsite.com/loan-officer Or Email: susanjamesloanfirml07 gmail.com Or susanjamesloanfiml07@outlook.com

Jamesterra said...

IQ FINANCE PLC provides a full financial planning service to both the commercial and domestic markets. At IQ FINANCE PLC we believe that financial planning is about two things: creating wealth and protecting wealth. These two objectives are at the heart of everything we do. And, as a member of IQ FINANCE Services, we give you a small-company service but with a large-company set up – the best of both worlds.

You are at liberty to engage our leased facilities into trade programs as well as in signature project(s) such as Aviation, Agriculture, Petroleum, Telecommunication, construction of Dams, Bridges and any other turnkey project(s) etc. Our terms and Conditions are reasonable.

Leasing Price : 4%+1%
Buying Price: 32%+2%

Contact us for more details on our terms and procedure of transaction.

WALSH SMITH, ROBERT
email : info.iqfinanceplc@gmail.com
skype: cpt_young1