Sweeping Changes and an Uncertain Legacy: The Tax Cuts and Jobs Act of 2017

被引:0
|
作者
Gale, William G. [1 ,2 ]
Hoopes, Jeffrey L. [3 ]
Pomerleau, Kyle [4 ]
机构
[1] Brookings Inst, Washington, DC 20036 USA
[2] Urban Brookings Tax Policy Ctr, Washington, DC 20024 USA
[3] Univ North Carolina Chapel Hill, Kenan Flagler Business Sch, Accounting, Chapel Hill, NC USA
[4] Amer Enterprise Instiute, Washington, DC USA
来源
JOURNAL OF ECONOMIC PERSPECTIVES | 2024年 / 38卷 / 03期
关键词
D O I
10.1257/jep.38.3.3
中图分类号
F [经济];
学科分类号
02 ;
摘要
引用
收藏
页码:3 / 32
页数:30
相关论文
共 50 条
  • [31] Distributional Impacts of the Tax Cuts and Jobs Act Using Farm Household Microdata
    Bawa, Siraj G.
    Williamson, James M.
    [J]. APPLIED ECONOMIC PERSPECTIVES AND POLICY, 2020, 42 (04) : 835 - 855
  • [32] Companies' Initial Estimates of the One-Time Transition Tax Imposed by the Tax Cuts and Jobs Act
    Chen, Shannon
    Erickson, Matthew
    Harding, Michelle
    Stomberg, Bridget
    Xia, Junwei
    [J]. JOURNAL OF THE AMERICAN TAXATION ASSOCIATION, 2023, 45 (02): : 57 - 81
  • [33] THE GEOMETRY OF INTERNATIONAL TAX PLANNING AFTER THE TAX CUTS AND JOBS ACT: A RIFF ON CIRCLES, SQUARES, AND TRIANGLES
    Donohoe, Michael P.
    McGill, Gary A.
    Outslay, Edmund
    [J]. NATIONAL TAX JOURNAL, 2019, 72 (04) : 647 - 669
  • [34] Corporate Taxes and Initial Public Offerings: Evidence from the Tax Cuts and Jobs Act
    Edwards, Alexander
    Hutchens, Michelle L.
    [J]. NATIONAL TAX JOURNAL, 2024, 77 (01) : 75 - 109
  • [35] DISCUSSION OF Companies' Initial Estimates of the One-Time Transition Tax Imposed by the Tax Cuts and Jobs Act
    Blaylock, Bradley S.
    [J]. JOURNAL OF THE AMERICAN TAXATION ASSOCIATION, 2023, 45 (02): : 83 - 86
  • [36] Feeling GILTI: Tax Strategies for U.S. Multinational Corporations to Navigate the Tax Cuts and Jobs Act
    Bueltel, Brett L.
    Duxbury, Andrew
    [J]. ATA JOURNAL OF LEGAL TAX RESEARCH, 2021, 19 (01): : 1 - 29
  • [37] Healthcare coverage and out-of-pocket medical expenses: evidence from the 2017 Tax Cuts and Jobs Act and the medical expense deduction
    Kuroki, Masanori
    [J]. PUBLIC HEALTH, 2022, 205 : 58 - 62
  • [38] In the Nick of Time: Performance-Based Compensation and Proactive Responses to the Tax Cuts and Jobs Act
    Durrant, Jon
    Gong, James Jianxin
    Howard, Jennifer
    [J]. JOURNAL OF MANAGEMENT ACCOUNTING RESEARCH, 2021, 33 (01) : 53 - 74
  • [39] Did the Tax Cuts and Jobs Act stimulate capital expenditures? A firm-level approach
    Bitzan, John D.
    Hong, Yongtao
    Huseynov, Fariz
    [J]. APPLIED ECONOMICS, 2023,
  • [40] Deferred Tax Asset Revaluations, Costly Information Processing, and Bank Deposits: Evidence from the Tax Cuts and Jobs Act
    Mohrmann, Ulf
    Riepe, Jan
    [J]. MANAGEMENT SCIENCE, 2024,