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...

Полное описание

Библиографические подробности
Главный автор: Beer, Sebastian
Другие авторы: Klemm, Alexander, Matheson, Thornton
Формат: Журнал
Язык:English
Опубликовано: Washington, D.C. : International Monetary Fund, 2018.
Серии:IMF Working Papers; Working Paper ; No. 2018/166
Online-ссылка:Full text available on IMF