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...

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Hlavní autor: Chalk, Nigel
Další autoři: Keen, Michael, Perry, Victoria
Médium: Časopis
Jazyk:English
Vydáno: Washington, D.C. : International Monetary Fund, 2018.
Edice:IMF Working Papers; Working Paper ; No. 2018/185
On-line přístup:Full text available on IMF