The Tax Cuts and Jobs Act: Which Firms Won? Which Lost?
收藏NBER2020-07-01 更新2025-01-04 收录
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https://www.nber.org/papers/w27470
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资源简介：
The Tax Cut and Jobs Act (TCJA) slashed corporations median effective tax rates from 31.7% to 20.8%. Nevertheless, 15% of firms experienced an increase. One fifth of firms recorded nonrecurring tax costs or benefits exceeding 3% of total assets. Proxies that existing studies employ to assess the
提供机构：
美国国家经济研究局
创建时间：
2020-07-01
