Tax policy and organizational form : assessing the effects of the Tax Cuts and Jobs Act of 2017
Year of publication: |
2018
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Authors: | Henry, Erin ; Plesko, George A. ; Utke, Steven |
Published in: |
National tax journal. - Chicago, Ill. : Univ. of Chicago Press, ISSN 0028-0283, ZDB-ID 207077-7. - Vol. 71.2018, 4, p. 635-660
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Subject: | organizational form | pass-through | corporate tax | tax rates | Steuerpolitik | Tax policy | Unternehmensbesteuerung | Corporate taxation | Körperschaftsteuer | Corporate income tax | Steuerwirkung | Tax effects | Steuersenkung | Tax cut | Wirkungsanalyse | Impact assessment | Multinationales Unternehmen | Transnational corporation |
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