Earlier this week, Kyle Pomerleau of the Tax Foundation published an article highlighting the effects of the destination-based cash flow tax on the number and complexity of anti-avoidance rules otherwise required to prevent base erosion in a territorial system.  You can read the article here. On a less serious note, Vox came out with an article that explains the impact of a destination-based cash flow tax with a cartoon about sandwiches. We enjoyed both articles and thought you might too.