Results 301 to 310 of about 2,164,251 (328)
Some of the next articles are maybe not open access.
The Journal of the American Taxation Association, 2018
ABSTRACT The Tax Cuts and Jobs Act (TCJA), passed in 2017, represents the most comprehensive revision of the U.S. income tax since the Tax Reform Act of 1986 (TRA86). Although the TCJA shares many features with TRA86—corporate tax rate cuts, increasing the standard deduction, cutting back on deductions—it sharply differs in that it is ...
openaire +1 more source
ABSTRACT The Tax Cuts and Jobs Act (TCJA), passed in 2017, represents the most comprehensive revision of the U.S. income tax since the Tax Reform Act of 1986 (TRA86). Although the TCJA shares many features with TRA86—corporate tax rate cuts, increasing the standard deduction, cutting back on deductions—it sharply differs in that it is ...
openaire +1 more source
The effect of investment tax incentives: evidence from China’s value-added tax reform
International Tax and Public Finance, 2017Lei Zhang, Yuyu Chen, Zongyan He
semanticscholar +1 more source
Using an institutional approach, the analysis in this book is animated by contemporary theoretical debates. These concern the dynamics of institutional and policy change and the roles of economic forces, policy ideas and political actors in this process.
openaire +1 more source
openaire +1 more source
The effect of investment tax incentives: evidence from China’s value-added tax reform
, 2015Lei Zhang, Yuyu Chen, Zongyan He
semanticscholar +1 more source
THE IMPACT OF TAX REFORM ON FEDERAL REVENUE GENERATION IN NIGERIA
, 2014D. Oriakhi, R. Ahuru
semanticscholar +1 more source
Alabama medicine : journal of the Medical Association of the State of Alabama, 1986 openaire +2 more sources