Firms' Responses to Anticipated Reductions in Tax Rates: The Tax Reform Act of 1986
收藏NBER1992-09-01 更新2025-01-04 收录
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https://www.nber.org/papers/w4171
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资源简介：
The 1986 Tax Act in the U.S. gradually reduced corporate tax rates from 46 percent prior to the Act to 34 percent by the middle of 1988. This reduction gave firms an incentive, in 1986 and 1987, to shift taxable income to future years when tax rates would be lower. There are substantial impediments,
提供机构：
美国国家经济研究局
创建时间：
1992-09-01
