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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