Tax Spillovers from US Corporate Income Tax Reform /

This paper describes, and where possible tentatively quantifies, likely tax spillovers from the U.S. corporate income tax reform that was part of the broader 2017 tax reform. It calculates effective tax rates under various assumptions, showing among other findings, how the interest limitation and th...

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Chi tiết về thư mục
Tác giả chính: Beer, Sebastian
Tác giả khác: Klemm, Alexander, Matheson, Thornton
Định dạng: Tạp chí
Ngôn ngữ:English
Được phát hành: Washington, D.C. : International Monetary Fund, 2018.
Loạt:IMF Working Papers; Working Paper ; No. 2018/166
Truy cập trực tuyến:Full text available on IMF