In the first event of the Talking Tax Reform series, the Tax Foundation hosted a special panel sponsored by the Intuit Tax & Financial Center on Border Adjustability, Cash Flow Taxes, and U.S. Companies, or what is now commonly referred to by #DBCFT (Destination Based Cash Flow Tax).

Tax Foundation President Scott Hodge moderated the panel of three of today’s leading tax experts:

Patel presented an overview of her recent research with co-author John McClelland titled “What Would a Cash Flow Tax Look Like for U.S. Companies? Lessons from a Historical Panel.” The full paper is available on the Resource Bookshelf.

Holtz-Eakin and Gale offered reactions to the study and posed thought-provoking questions about the implications of #DBCFT. Following the remarks, the panelist addressed questions from the audience. The audience included over 200 people who joined in-person on Capitol Hill, while another 250 tuned into the event livestream.

See below the highlights video and full replay in two parts.



Full replay: Part 1 is the presentation by Elena Patel.



Full replay: Part 2 is the panel discussion and audience Q&A.