| 000 | 01698nab a2200265 c 4500 | ||
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| 999 |
_c145834 _d145834 |
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| 003 | ES-MaIEF | ||
| 005 | 20220509173426.0 | ||
| 007 | ta | ||
| 008 | 220509t2021 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 100 |
_916972 _aGale, William G. |
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| 245 | 4 |
_aThe Tax Cuts and Jobs Act _bsearching for supply-side effects _c William G. Gale and Claire Haldeman |
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| 500 | _aResumen. | ||
| 504 | _aBibliografía. | ||
| 520 | _aThe Tax Cuts and Jobs Act of 2017 (TCJA) instituted the most substantial changes in taxation in decades and was designed to boost the economy via supply-side incentives. This paper reviews these changes and examines the impacts on economic aggregates through 2019. The act clearly reduced revenue. The effect on gross domestic product is difficult to tease out of the data. Investment growth rose after the TCJA was enacted, but it was driven by trends in aggregate demand, oil prices, and intellectual capital that were unrelated to the TCJA’s supply-side incentives. Growth in business formation, employment, and median wages slowed after the TCJA was enacted. International profit shifting fell only slightly, and the boost in repatriated profits primarily led to increased share repurchases rather than new investment. | ||
| 650 |
_aIMPUESTOS _947460 |
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| 650 | 4 |
_947825 _aNEGOCIOS MERCANTILES |
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| 650 |
_aDERECHO TRIBUTARIO _942375 |
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| 650 |
_aPOLITICA FISCAL _948067 |
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| 650 |
_aDESARROLLO ECONOMICO _950224 |
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| 650 |
_aESTADOS UNIDOS _942888 |
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| 700 | 1 |
_969220 _aHaldeman, Claire |
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| 773 | 0 |
_9167132 _oOP 233/2021/4 _tNational Tax Journal _w(IEF)86491 _x 0028-0283 _g v. 74, n. 4, December 2021, p. 895–914 |
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| 942 | _cART | ||