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1 William P. Orzechowski, Border Tax Adjustments and Fundamental Tax Reform [i] (2001)

handle is hein.taxfoundation/bpdjxz0001 and id is 1 raw text is: ExecutiveSu        ay
Introductio                                                                         2
Economic Theory of Border Tax Adjustments                                           3
T-e Destination Principle of Taxation ............................             3
TeOrigin Principle -3f Taxation ................................................................  4
Mare Adjustments vs. Border Tax Adjustments ......................................  5
W orldwide Use   of  -T    .................................................   6
The Use of BTAs among Nations .....................................................................  8
BTAs  in  the  U.S ......................................................  8
BTAs and Fundamental Tax Reform ...........................................................  9
The  National Sales Tax  .....................................................................................e  9
The  Flat Tax  .........................................................  10
The  USA  Tax  .........................................................  10
Would BTAs Really Make a Difference? ..............................11
Shifting and Inc idence Cons ideratio7 ns ...................................................... 11
Case I - Income Taxes Shifted Backward; Consumption Taxes Shifted
Forw ard  ............................................................................................................  12
Case 11 - Income Taxes Shifted Backward; Consumption Taxes Shifted
Backw ard  ..........................................................................................................  13
Case III - Income Taxes Shifted Forward: Consumption Taxes Shifted

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