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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Detalles Bibliográficos
Autor principal: Beer, Sebastian
Otros Autores: Klemm, Alexander, Matheson, Thornton
Formato: Revista
Lenguaje:English
Publicado: Washington, D.C. : International Monetary Fund, 2018.
Colección:IMF Working Papers; Working Paper ; No. 2018/166
Acceso en línea:Full text available on IMF