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...

وصف كامل

التفاصيل البيبلوغرافية
المؤلف الرئيسي: Beer, Sebastian
مؤلفون آخرون: Klemm, Alexander, Matheson, Thornton
التنسيق: دورية
اللغة:English
منشور في: Washington, D.C. : International Monetary Fund, 2018.
سلاسل:IMF Working Papers; Working Paper ; No. 2018/166
الوصول للمادة أونلاين:Full text available on IMF