Lessons from the Biggest Business Tax Cut in US History
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下载链接：
https://www.nber.org/papers/w32672
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资源简介：
We assess the business provisions of the 2017 Tax Cuts and Jobs Act, the biggest corporate tax cut in US history. We draw five lessons. First, corporate tax revenue fell by 40 percent due to the lower rate and more generous expensing. Second, firms with larger declines in their effective tax wedge
提供机构：
美国国家经济研究局
创建时间：
2024-07-01
