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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書目詳細資料
主要作者: Beer, Sebastian
其他作者: Klemm, Alexander, Matheson, Thornton
格式: 雜誌
語言:English
出版: Washington, D.C. : International Monetary Fund, 2018.
叢編:IMF Working Papers; Working Paper ; No. 2018/166
在線閱讀:Full text available on IMF