destination-based cash flow tax
Type: Concept
As of November 2026, destination-based cash flow tax has been mentioned in one podcast episode on The Ezra Klein Show (Aug 2025).
A destination-based cash flow tax (DBCFT) is a cash flow tax with a destination-based border-adjustment. Unlike traditional corporate income tax, firms are able to immediately expense all capital investment. This ensures that normal profit is out of the tax base and only supernormal profits are taxed. Additionally, the destination-based border-adjustment is the same as how the value-added tax treat cross-border transactions—by exempting exports but taxing imports.
| Mentioned in | 1 episode on 1 podcast (as of November 2026) |
|---|---|
| First heard | Aug 2025 on The Ezra Klein Show |
| Field | Tax Policy, Economics |
Who talks about destination-based cash flow tax on podcasts?
destination-based cash flow tax came up; the most recent mention was Aug 2025 on The Ezra Klein Show.
What is destination-based cash flow tax mentioned alongside?
destination-based cash flow tax is most often mentioned alongside Anthropic, Bureau of Labor Statistics (BLS) and Congressional Budget Office (CBO).
Mentioned together: Anthropic, Bureau of Labor Statistics (BLS), Congressional Budget Office (CBO), European Union, Federal Reserve, Flexport, Ford, Heritage Foundation, Home Depot, China