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”?


Joachim Englisch

University of Münster

Johannes Becker

University of Münster

We are looking forward to seeing you at the lecture. You would facilitate the organization, if you sent a short email to Ramona Stieber expressing your interest to attend.

The DBCFT concept of corporate taxation has been discussed among academic economists for quite a while; its most prominent academic supporters are Alan Auerbach (Berkeley) and Michael Devereux (Oxford).

Both speakers are experts on the topic and they examine the topic from an economic and legal perspective. They have a recent paper on the DBCFT and their opinion has received quite some media attention.

Articles on the topic


05.04.2017 | 11:30 - 13:00

Event Location

ZEW, L 7,1 D-68161 Mannheim


Raum 1