This morning, the American Action Forum released four primers on how a destination-based cash flow tax (DBCFT) would work in practice – one that sets forth an example of how a DBCFT would affect importers, one on the effect on exporters, a third on how a DBCFT would remove incentives for U.S. firms to move manufacturing and production overseas for sales back to the U.S., and a fourth that discusses how a DBCFT would diminish the use of transfer pricing by U.S.-based multinationals to shift income to low-tax jurisdictions.