MaTax Lecture on Destination-Based Cash Flow Tax

Research Seminars

The new US administration is considering introducing a Destination Based Cash Flow Tax (DBCFT). These plans make the topic politically relevant these days and trigger many questions – some of which will be discussed in the lecture. For example: what is DBCFT and how does it work? What are the effects of unilateral vs. coordinated introduction? What is the optimal European response to a US DBCFT system? Does it have the potential to trigger a “trade war”?



Research Associate
Philipp Dörrenberg
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Institute address


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  • Room Raum 1