全球智库信息集成服务系统(G2TT): Effective tax rates on business investment under the Tax Cuts and Jobs Act

G2TT

来源类型	Report
规范类型	报告
	Effective tax rates on business investment under the Tax Cuts and Jobs Act
	Jason DeBacker; Roy Kasher
发表日期	2018-05-22
出版年	2018
语种	英语
摘要	Abstract An important objective of Public Law 115-97, commonly called the Tax Cuts and Jobs Act, was a reduction in the tax burden on investment. We compute marginal effective tax rates under 2017 law and under the Tax Cuts and Jobs Act and find significantly lower marginal effective tax rates under the new law. In addition, the Tax Cuts and Jobs Act narrows disparities in the tax treatment of investment across asset types, organizational form, and type of financing. Finally, we find that the act sharply reduced effective average tax rates as well as marginal effective tax rates. Effective Tax Rates on Business Investment Under the Tax Cuts and Jobs Act
主题	Economics
标签	AEI Economic Perspectives ; corporate taxes ; marginal tax rates ; tax cuts ; tax rates ; Tax reform
URL	https://www.aei.org/research-products/report/effective-tax-rates-on-business-investment-under-the-tax-cuts-and-jobs-act/
来源智库	American Enterprise Institute (United States)
资源类型	智库出版物
条目标识符	http://119.78.100.153/handle/2XGU8XDN/206550
推荐引用方式 GB/T 7714	Jason DeBacker,Roy Kasher. Effective tax rates on business investment under the Tax Cuts and Jobs Act. 2018.