The Impact of the Tax Cuts and Jobs Act on Foreign Investment in the United States /
The 2017 Tax Cuts and Jobs Act (TCJA) sharply reduced effective corporate income tax rates on equity-financed US investment. This paper examines the reform's impact on US inbound foreign direct investment (FDI) and investment in property, plant and equipment (PPE) by foreign-owned US companies....
| Main Author: | |
|---|---|
| Other Authors: | , , |
| Format: | Journal |
| Language: | English |
| Published: |
Washington, D.C. :
International Monetary Fund,
2022.
|
| Series: | IMF Working Papers; Working Paper ;
No. 2022/079 |
| Subjects: | |
| Online Access: | Full text available on IMF Full text available on IMF |