| 来源类型 | Brief |
| 规范类型 | 简报 |
| Preferential Pass-Through Business Tax Rates and Tax Avoidance | |
| 其他题名 | Tax Debate 2017 |
| Leonard E. Burman; Joseph Rosenberg | |
| 发表日期 | 2017-03-22 |
| 出版年 | 2017 |
| 语种 | 英语 |
| 概述 | This year, Congress will consider what may be the biggest tax bill in decades. This is one of a series of briefs the Tax Policy Center has prepared to help people follow the debate. Each focuses on a key tax policy issue that Congress and the Trump administration may address. This brief focuses on the ability to shift business income given wide tax rate differentials. |
| 摘要 | This year, Congress will consider what may be the biggest tax bill in decades. This is one of a series of briefs the Tax Policy Center has prepared to help people follow the debate. Each focuses on a key tax policy issue that Congress and the Trump administration may address. This brief focuses on the ability to shift business income given wide tax rate differentials.
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| 主题 | Taxes and Budget |
| URL | https://www.urban.org/research/publication/preferential-pass-through-business-tax-rates-and-tax-avoidance |
| 来源智库 | Urban Institute (United States) |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/479646 |
| 推荐引用方式 GB/T 7714 | Leonard E. Burman,Joseph Rosenberg. Preferential Pass-Through Business Tax Rates and Tax Avoidance. 2017. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| 2001198-preferential（119KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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