How Do Business Owners Respond to a Tax Cut? Examining the 199A Deduction for Pass-through Firms
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We measure the short- and medium-run responses of businesses and their owners to Section 199A, a deduction that reduced the effective tax rate on most U.S. pass-through business income beginning in 2018. Using tax records of individuals and businesses, we compare taxpayers with exogenously differing
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美国国家经济研究局创建时间：
2021-04-01
