Did the Tax Cuts and Jobs Act Reduce Profit Shifting by US Multinational Companies?
收藏NBER2022-05-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w30086
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资源简介：
The 2017 Tax Cut and Jobs Act reduced the US corporate tax rate and introduced provisions to curb profit shifting. We combine survey data, tax data, and firm financial statements to study the evolution of the geographical allocation of US firms profits after the reform. The share of profits booked
提供机构：
美国国家经济研究局
创建时间：
2022-05-01
