A preliminary assessment of the Tax Cuts and Jobs Act of 2017 / William Gale, Hilary Gelfond, Aaron Krupkin, Mark J. Mazur and Eric Toder .-- , 2018
Disponible también en formato electrónico a través de la Biblioteca del IEF.
Resumen.
Bibliografía.
The Tax Cuts and Jobs Act of 2017 was the largest tax overhaul since 1986. Our assessment — based on a variety of sources — suggests that the act will do the following: stimulate the economy in the near term but have small impacts on long-term growth; reduce federal revenues; make the distribution of after-tax income less equal; simplify taxes in some ways but create new complexity and compliance issues in others; and reduce health insurance coverage and charitable contributions. Its ultimate effects will depend on how other countries, the Federal Reserve Board, and future Congresses respond.
IMPUESTOS
SISTEMA FISCAL
REFORMA
ESTADOS UNIDOS
Gale, William G.
National Tax Journal 0028-0283 v. 71, n. 4, December 2018, p. 589-612