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Stock Repurchases and the 2017 Tax Cuts and Jobs Act
Social Science Research Network, 2019We study the effects of the 2017 Tax Cuts and Jobs Act (TCJA) on repurchases, leverage and investment. The TCJA generates tax windfalls through a repatriation tax cut and a corporate income tax cut. Using monthly repurchase data from SEC filings, we find
B. Bennett, A. Thakor, Zexi Wang
semanticscholar +1 more source
THE GEOMETRY OF INTERNATIONAL TAX PLANNING AFTER THE TAX CUTS AND JOBS ACT
National tax journal, 2019The enactment of the so-called Tax Cuts and Jobs Act of 2017 (TCJA) significantly changes the landscape for tax planning and compliance by U.S. multinational corporations (MNCs).
Michael P. Donohoe +2 more
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The Effect of the Tax Cuts and Jobs Act on the Housing Market
Social Science Research Network, 2019The Tax Cuts and Jobs Act of 2017 (TCJA) reduced the incentive for households to claim itemized deductions that subsidize homeownership and simultaneously lowered income tax rates.
K. Sommer, P. Sullivan
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Estimating the Distributional Implications of the Tax Cuts and Jobs Act
National tax journal, 2019This paper provides a distributional analysis of the Tax Cuts and Jobs Act (TCJA), with implications for American households from changes to the individual income and corporate income taxes.
Cody Kallen, Aparna Mathur
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Corporate Behavior and the Tax Cuts and Jobs Act
Social Science Research Network, 2019The Tax Cuts and Jobs Act of 2017 fundamentally altered United States tax law. TCJA supporters believed that the tax benefits afforded U.S. corporations would incentivize corporations to use their additional after-tax cash in ways beneficial to the U.S ...
N. Cohen, M. Viswanathan
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A PRELIMINARY ASSESSMENT OF THE TAX CUTS AND JOBS ACT OF 2017
National tax journal, 2018The Tax Cuts and Jobs Act of 2017 was the largest tax overhaul since 1986. Our assessment — based on a variety of sources — suggests that the act will do the following: stimulate the economy in the near term but have small impacts on longterm growth ...
W. Gale +4 more
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Tax Policy Next to the Elephant: Business Tax Reform in the Wake of the US Tax Cuts and Jobs Act
Social Science Research Network, 2019While there is considerable uncertainty regarding the US Tax Cut and Jobs Act’s (TCJA) economic and fiscal impacts, one thing is certain – the significant corporate tax competitiveness advantage that Canada enjoyed over the US for years has disappeared ...
Kenneth J. McKenzie +2 more
semanticscholar +1 more source
Tax cuts, tax reform and labour supply responses
2003This paper sets out the basic framework and results on the responsiveness of married men and married women to changes in their gross wages. The framework for exploring the impact of a tax change on labour supply is briefly described. The impacts of alternative forms of tax cut are examined.
Callan, Tim +2 more
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Consumer response to the 1998 tax cut: Is a temporary tax cut effective?
Journal of the Japanese and International Economies, 2006Abstract The Japanese Government implemented two tax cut packages in 1998 to alleviate the weakness of the economy. Those were temporary and the eligible amount for each household was based on the number of family members. Using monthly data from the Family Income and Expenditure Survey, we explore the variation in the impact of the tax cut episode ...
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