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...

詳細記述

書誌詳細
第一著者: Beer, Sebastian
その他の著者: Klemm, Alexander, Matheson, Thornton
フォーマット: 雑誌
言語:English
出版事項: Washington, D.C. : International Monetary Fund, 2018.
シリーズ:IMF Working Papers; Working Paper ; No. 2018/166
オンライン・アクセス:Full text available on IMF