| 000 | 01701nab a2200301 c 4500 | ||
|---|---|---|---|
| 999 |
_c143505 _d143505 |
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| 003 | ES-MaIEF | ||
| 005 | 20210203130333.0 | ||
| 007 | ta | ||
| 008 | 210203t2020 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_951323 _aDowd, Timothy Jon |
|
| 245 | 0 |
_aCorporate behavioral responses to the TCJA for tax years 2017-2018 _c Tim Dowd, Christopher Giosa, and Thomas Willingham |
|
| 260 | _c2020 | ||
| 500 | _aResumen. | ||
| 504 | _aBibliografía. | ||
| 520 | _aWe analyze the initial corporate response to the 2017 enactment of the “Tax Cuts and Jobs Act” (TCJA). The TCJA changed many corporate tax provisions, including a reduction of the corporate statutory tax rate from 35 percent to 21 percent effective in 2018 and sweeping changes to the taxation of income earned abroad by U.S. corporations. Based on a sample of U.S. corporate tax returns, we find that corporations accelerated deductions into 2017 and delayed income into 2018, thereby minimizing their taxes. We estimate an income and deduction shifting tax elasticity of -0.11 and 0.08, respectively. Additionally, we study detailed tax returns of 81 large corporations to understand how those changes impacted them. | ||
| 650 | 4 |
_947873 _aSOCIEDADES |
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| 650 |
_aIMPUESTOS _947460 |
||
| 650 | 4 |
_aPOLITICA FISCAL _948067 |
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| 650 | 4 |
_aEVALUACION _944020 |
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| 650 | 4 |
_aELASTICIDAD IMPOSITIVA _943299 |
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| 650 | 4 |
_aDEDUCCIONES _941769 |
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| 650 | 4 |
_aESTADOS UNIDOS _942888 |
|
| 700 | 1 |
_926616 _aGiosa, Christopher |
|
| 700 | 1 |
_968705 _aWillingham, Thomas |
|
| 773 | 0 |
_9164179 _oOP 233/2020/4 _tNational Tax Journal _w(IEF)86491 _x 0028-0283 _gv. 73, n. 4, December 2020, p. 1109-1134 |
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| 942 | _cART | ||