Results 281 to 290 of about 1,753,864 (346)

PROFIT SHIFTING BEFORE AND AFTER THE TAX CUTS AND JOBS ACT

National tax journal, 2020
In recent years, profit shifting by multinational companies (MNCs) has generated substantial revenue costs to the U.S. government. The Tax Cuts and Jobs Act (TCJA) changed U.S. international tax law in several important ways.
Kimberly A. Clausing
semanticscholar   +1 more source

Can Corporate Income Tax Cuts Stimulate Innovation? - ERRATUM

Journal of Financial and Quantitative Analysis, 2020
We hypothesize that corporate income taxes distort firms’ incentives to innovate by reducing their pledgeable income. Using a differences-in-differences methodology, we document that large corporate income tax cuts boost corporate innovation.
Julian Atanassov, Xiaoding Liu
semanticscholar   +1 more source

Tax cuts and enterprises’ R&D intensity: Evidence from a natural experiment in China

, 2020
This paper studies the impact of tax cuts on enterprises’ R&D intensity. We use a natural experiment involving China’s business tax changing to value-added tax (“BT to VAT”) to identify any causality.
Fei Lan, Wei Wang, Q. Cao
semanticscholar   +1 more source

Share Buybacks and Corporate Tax Cuts

Journal of Economic Dynamics and Control, 2022
zbMATH Open Web Interface contents unavailable due to conflicting licenses.
Juin-Jen Chang, Chun-Hung Kuo, Hsieh-Yu Lin, Shu-Chun S. Yang   +3 more
openaire   +2 more sources

Effects of temporary corporate income tax cuts: Evidence from Vietnam

, 2020
Using a quasi-experimental design and panel data from 2004 to 2014, I estimate how temporary 30% corporate income tax cuts affected firm investment, employment, profits, and tax revenue during the Global Financial Crisis in Vietnam.
Anh Pham
semanticscholar   +1 more source

In the Nick of Time: Performance-Based Compensation and Proactive Responses to the Tax Cuts and Jobs Act

Journal of Management Accounting Research, 2020
The Tax Cuts and Jobs Act of 2017 (TCJA) introduced two major changes that may influence executive compensation: (1) reducing corporate tax rates from 35 to 21 percent and (2) eliminating the performance-based pay exception in Section 162(m).
J. Durrant, J. Gong, J. Howard
semanticscholar   +1 more source

CORPORATE TAX PREFERENCES BEFORE AND AFTER THE TAX CUTS AND JOBS ACT OF 2017

National tax journal, 2020
We examine the effect of the Tax Cuts and Jobs Act of 2017 (TCJA) on corporate tax preferences and how this effect varies with firm characteristics such as financial performance. We show that the TCJA significantly reduced the extent to which a subsample
E. Henry, R. Sansing
semanticscholar   +1 more source

Tax Prices and Charitable Giving: Projected Changes in Donations under the 2017 Tax Cuts and Jobs Act

Tax Policy and the Economy, 2020
We estimate the tax price elasticity of charitable giving using newly available data from the Panel Study of Income Dynamics spanning 2001–17. We find that households that always itemize are less sensitive to changes in the tax treatment of donations ...
J. Meer, Benjamin A. Priday
semanticscholar   +1 more source

Cut Child Benefits to Cut Taxes

Economic Affairs, 1985
Should the well‐off benefit from fiscal resources if they choose to have children? Professor Michael Beenstock of the City University Business School argues that they should not. Child Benefit, in common with other fiscal subventions, should be limited to families in most need.
openaire   +1 more source

Tax Policy: Tax Cuts Versus Tax Reform

2018
The chapter examines the case for cuts in corporate income taxes and for personal income taxes separately. The main argument for lowering corporate tax rates is they are well above the average of other advanced economies, which creates incentives for US businesses to shift production abroad.
openaire   +1 more source