000			01466nab a2200265 c 4500
999			_c143503 _d143503
003			ES-MaIEF
005			20210203122745.0
007			ta
008			210203t2020 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_960836 _aHenry, Erin
245		0	_aCorporate tax preferences before and after the Tax Cuts and Jobs Act of 2017 _c Erin Henry and Richard Sansing
260			_c2020
500			_aResumen.
504			_aBibliografía.
520			_aWe examine the effect of the Tax Cuts and Jobs Act of 2017 (TCJA) on corporate tax preferences and how this effect varies with firm characteristics such as financial performance. We show that the TCJA significantly reduced the extent to which a subsample of profitable firms is tax favored, but it did not change average cash tax differences for the full sample that includes firms with losses. The associations between the tax preferences of profitable firms and their characteristics were generally unaffected by the TCJA. In a sample that includes loss firms, we find that larger firms are less tax favored after the TCJA.
650		4	_947873 _aSOCIEDADES
650			_aIMPUESTOS _947460
650		4	_aPOLITICA FISCAL _948067
650		4	_aEVALUACION _944020
650		4	_aESTADOS UNIDOS _942888
700	1		_913086 _aSansing, Richard C.
773	0		_9164179 _oOP 233/2020/4 _tNational Tax Journal _w(IEF)86491 _x 0028-0283 _gv. 73, n. 4, December 2020, p. 1065-1086
942			_cART