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...

Volledige beschrijving

Bibliografische gegevens
Hoofdauteur: Beer, Sebastian
Andere auteurs: Klemm, Alexander, Matheson, Thornton
Formaat: Tijdschrift
Taal:English
Gepubliceerd in: Washington, D.C. : International Monetary Fund, 2018.
Reeks:IMF Working Papers; Working Paper ; No. 2018/166
Online toegang:Full text available on IMF