Heinemann, Friedrich; Olbert, Marcel; Pfeiffer, Olena; … - In: Intereconomics : review of European economic policy 53 (2018) 2, pp. 87-93
from 35% to 21%, the Tax Cuts and Jobs Act entails features like a switch from worldwide income taxation to territorial … taxation, as well as immediate deductions for certain assets. This leads to a substantial improvement for the US in global tax …On 22 December 2017 President Trump signed the Tax Cuts and Jobs Act. This corporate tax reform can be considered the …