Firm Investment and the User Cost of Capital: New U.S. Corporate Tax Reform Evidence
收藏NBER2025-06-01 更新2025-06-21 收录
下载链接：
https://www.nber.org/papers/w33914
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资源简介：
The Tax Cuts and Jobs Act of 2017 (TCJA) marked the first time in three decades that material changes were made to the corporate tax code of the United States. We use TCJA as a quasi natural experiment to estimate the impact of changes in user cost of capital on investment. Following the method of
提供机构：
美国国家经济研究局
创建时间：
2025-06-01
