Let me be clear: I am not an economist. But even as a tax lawyer, I can appreciate the superficial attraction (at least to some) of the US ‘blueprint for tax reform’. While it’s a radical departure from many of the tax norms we know today, it does seem to me brilliant in its simplicity (this is not the simplicity which accompanies President Trump’s own tax reform proposals which owe their simplicity more to their lack of detail). So what's wrong (or right) with it? I am certainly not blind to some of the weaknesses of the blueprint, for example its potential for putting US importers out of business due to the non-deductibility of imports, or the alternative scenario whereby there is a massiv
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