The Tax Cuts and Jobs Act : An Appraisal /

This paper assesses the landmark Tax Cuts and Jobs Act (TCJA), from the perspective of both the U.S. itself and the wider world. The reform has many positive aspects including steps to broaden the base of, and reduce marginal rates under, the personal income tax (PIT), reduce distortions to investme...

Полное описание

Библиографические подробности
Главный автор: Chalk, Nigel
Другие авторы: Keen, Michael, Perry, Victoria
Формат: Журнал
Язык:English
Опубликовано: Washington, D.C. : International Monetary Fund, 2018.
Серии:IMF Working Papers; Working Paper ; No. 2018/185
Online-ссылка:Full text available on IMF