Did the Tax Cuts and Jobs Act Really Lower Corporate Taxes? Preliminary Evidence from the SP 500 and Apple Inc

The Tax Cuts and Jobs Act (TCJA) of 2017 modified several aspects of corporate income tax rules, including a key change to the treatment on foreign-generated earnings. Preliminary results from the authors' investigation suggest the TCJA was successful because large corporations "repatriate...

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Veröffentlicht in:	The CPA journal (1975) 2021-10, Vol.91 (10-11), p.40
Hauptverfasser:	Kovacs, Gene J, Roohani, Saeed
Format:	Artikel
Sprache:	eng
Schlagworte:	Corporate income taxes Laws, regulations and rules Management
Online-Zugang:	Volltext
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