Henry, Erin
Tax policy and organizational form : assessing the effects of the Cuts and Jobs Act of 2017 / Erin Henry, George A. Plesko and Steven Utke .-- , 2018
Disponible también en formato electrónico a través de la Biblioteca del IEF.
Resumen.
Bibliografía.
We provide historical context to assess the implications of the Tax Cuts and Jobs Act of 2017 (TCJA) on organizational form. We review the Tax Reform Act of 1986 (TRA86) to assess the extent of organizational form changes in response to changing tax incentives and the effects of those organizational form changes on business operations. We develop a simple analytic model to provide insight into the incentives created by the TCJA and briefly summarize practitioner observations regarding the incentives affecting organizational form decisions. Results suggest that an array of factors make the organizational form decision more difficult and less predictable than in 1986.
IMPUESTOS
SOCIEDADES
ORGANIZACION
TIPOS DE GRAVAMEN
SISTEMA FISCAL
REFORMA
ESTADOS UNIDOS
Plesko, George A.
Utke, Steven
National Tax Journal 0028-0283 v. 71, n. 4, December 2018, p. 635-660
Tax policy and organizational form : assessing the effects of the Cuts and Jobs Act of 2017 / Erin Henry, George A. Plesko and Steven Utke .-- , 2018
Disponible también en formato electrónico a través de la Biblioteca del IEF.
Resumen.
Bibliografía.
We provide historical context to assess the implications of the Tax Cuts and Jobs Act of 2017 (TCJA) on organizational form. We review the Tax Reform Act of 1986 (TRA86) to assess the extent of organizational form changes in response to changing tax incentives and the effects of those organizational form changes on business operations. We develop a simple analytic model to provide insight into the incentives created by the TCJA and briefly summarize practitioner observations regarding the incentives affecting organizational form decisions. Results suggest that an array of factors make the organizational form decision more difficult and less predictable than in 1986.
IMPUESTOS
SOCIEDADES
ORGANIZACION
TIPOS DE GRAVAMEN
SISTEMA FISCAL
REFORMA
ESTADOS UNIDOS
Plesko, George A.
Utke, Steven
National Tax Journal 0028-0283 v. 71, n. 4, December 2018, p. 635-660