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Advanced Search Results For "TAX cuts"

1 - 10 of 25,921 results for
 "TAX cuts"
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The Tax Cuts and Jobs Act (TCJA): A quantitative evaluation of key provisions.

Publication Type: Academic Journal

Source(s): Review of Economic Dynamics. Oct2022, Vol. 46, p74-97. 24p.

Abstract: The Tax Cuts and Jobs Act (TCJA) significantly altered how business income is taxed in the US. This paper provides a quantitative assessment of the distributional and macroeconomic effects of the TCJA, both in the short run and in the long run, using a...

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Winning the votes for institutional change: how discursive acts of compromise shaped radical income tax reforms in the United States.

Publication Type: Academic Journal

Source(s): Policy Studies. Nov2022, Vol. 43 Issue 6, p1173-1194. 22p. 1 Chart.

Authors:

Abstract: Since the 1980s, many governments in the Western world have implemented radical income tax cuts which have become associated with soaring levels of inequality. The literature has focused on institutional accounts to explain these developments. However,...

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An assessment of barriers and solutions for the deployment of electric vehicles in the Brazilian market.

Publication Type: Academic Journal

Source(s): Transport Policy. Oct2022, Vol. 127, p218-229. 12p.

Abstract: The growing concerns about the energy and environmental crisis drive the development of a sustainable society. The electric vehicle (EV) is a potentially clean technology that can contribute to the decarbonization of the transportation sector. However,...

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Robust stimulus of private investment: Tax rate cut or investment subsidy?

Publication Type: Academic Journal

Source(s): International Journal of Economic Theory. Sep2022, Vol. 18 Issue 3, p339-357. 19p.

Abstract: This paper examines the net benefit accruing to a government when choosing between a lower tax rate on future profits and an investment subsidy as investment stimulation. We hypothesize that either the firm or the government faces Knightian uncertainty...

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The Anti-Conduit Rules.

Publication Type: Academic Journal

Source(s): International Tax Journal. 2022, Vol. 48 Issue 5, p3-6. 4p.

Authors:

Abstract: The article focuses on anti-conduit regulations and judicial doctrines provide rules that permit the Internal Revenue Service to disregard, for purposes of section 881 of the U.S. Internal Revenue Service (IRS). It mentions tax reduction effect test an...

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No One Is Doing Inversions Anymore, So Why Does Code Sec. 7874 Apply to My Deal?

Publication Type: Academic Journal

Source(s): International Tax Journal. Jul/Aug2022, Vol. 48 Issue 4, p23-56. 34p.

Abstract: The article focuses on competitiveness of the U.S. international tax regime seemed to reach its zenith and tax issues and structuring were more prominent in deal structuring than ever before. It mentions U.S. tax system pre-Tax Cuts and Jobs Act of 201...

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The impact of a tax cut reform on land finance revenue: Constrained by the binding target of construction land.

Publication Type: Academic Journal

Source(s): Journal of Urban Affairs. 2022, Vol. 44 Issue 9, p1311-1340. 30p.

Abstract: Over the past 2 decades, China's local governments have tended to increase revenue through a large number of land sales when experiencing fiscal stress, i.e., generation of land finance revenue. However, this revenue source is inherently unsustainable....

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The Effects of the Tax Cuts and Jobs Act of 2017 on Defined Benefit Pension Contributions.

Publication Type: Academic Journal

Source(s): Contemporary Accounting Research. Dec2020, Vol. 37 Issue 4, p1990-2019. 30p.

Abstract: RÉSUMÉ: Effets de la Tax Cuts and Jobs Act de 2017 sur les cotisations aux régimes de retraite à prestations déterminées Cette étude examine l'effet de la Tax Cuts and Jobs Act (TCJA) de 2017 sur les cotisations des sociétés aux régimes de retraite à p...

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Ask the expert: The value of tax advisory services.

Publication Type: Periodical

Source(s): Journal of Accountancy. Jul2022, p1-4. 4p.

Abstract: The article reports about The value of tax advisory services. Topics including Catherine Tindall is the founder of Dominion Enterprise Services. She specializes in advanced tax reduction and works with customers to help them save money on taxes while a...

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The Tax Cuts and Jobs Act of 2017 and the Gig Economy: Why the Employee vs. Contractor Debate Matters More than Ever.

Publication Type: Academic Journal

Source(s): Compensation & Benefits Review. Apr2022, Vol. 54 Issue 2, p85-92. 8p.

Abstract: The issue of whether workers are independent contractors or employees has become even more relevant with recently enacted and proposed legislation and court cases in many jurisdictions seeking to impose employee status on many Gig economy workforce par...

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