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.

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