Implications of the US Tax Reform for Transatlantic FDI

On 22 December 2017 President Trump signed the Tax Cuts and Jobs Act. This corporate tax reform can be considered the most signifi cant amendment of the US corporate tax code since 1986. Besides the reduction of the corporate income tax rate from 35% to 21%, the Tax Cuts and Jobs Act entails feature...

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Veröffentlicht in:	Inter economics 2018-03, Vol.53 (2), p.87-93
Hauptverfasser:	Heinemann, Friedrich, Olbert, Marcel, Pfeiffer, Olena, Schwab, Thomas, Spengel, Christoph, Stutzenberger, Kathrin
Format:	Artikel
Sprache:	eng
Schlagworte:	Competition Corporate income tax Corporate taxes Economic models Economic Policy Economics Economics and Finance European Integration Foreign investment Income taxes Labor Economics Presidents Reforms Social Policy Tax cuts Tax Cuts & Jobs Act 2017-US Tax rates Tax reform Taxation
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