| 000 | 01875nab a2200337 c 4500 | ||
|---|---|---|---|
| 003 | ES-MaIEF | ||
| 005 | 20190121105738.0 | ||
| 007 | ta | ||
| 008 | 190118t2018 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_960836 _aHenry, Erin |
|
| 245 | 0 |
_aTax policy and organizational form _b : assessing the effects of the Cuts and Jobs Act of 2017 _c Erin Henry, George A. Plesko and Steven Utke |
|
| 260 | _c2018 | ||
| 500 | _aDisponible también en formato electrónico a través de la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 504 | _aBibliografía. | ||
| 520 | _aWe 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. | ||
| 650 | 4 |
_947460 _aIMPUESTOS |
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| 650 | 4 |
_948454 _aSOCIEDADES |
|
| 650 | 4 |
_947901 _aORGANIZACION |
|
| 650 | 4 |
_948570 _aTIPOS DE GRAVAMEN |
|
| 650 | 4 |
_948426 _aSISTEMA FISCAL |
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| 650 | 4 |
_910750 _aREFORMA |
|
| 650 | 4 |
_942888 _aESTADOS UNIDOS |
|
| 700 | 1 |
_931769 _aPlesko, George A. |
|
| 700 | 1 |
_966907 _aUtke, Steven |
|
| 773 | 0 |
_9158690 _oOP 233/2018/4 _tNational Tax Journal _w(IEF)86491 _x 0028-0283 _g v. 71, n. 4, December 2018, p. 635-660 |
|
| 856 | _uhttps://ntanet.org/NTJ/71/4/ntj-v71n04p635-660-Tax-Policy-and-Organizational-Form.html | ||
| 942 | _cART | ||
| 999 |
_c139715 _d139715 |
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