Auerbach worked with Michael Devereux , who had introduced with Stephen R. Bond , the term destination - based corporate tax .
The concept of a border - adjustment tax was originally the subject of a 1997 article by economist Alan J. Auerbach .
economist worked with Michael Devereux , who had introduced with Stephen R. Bond , the term destination - based corporate tax .
The concept of a border - adjustment tax was originally the subject of a 1997 article by economist Alan J. Auerbach .