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Effective tax rates on business investment under the Tax Cuts and Jobs Act

Author

Listed:
  • Jason DeBacker
  • Roy Kasher

Abstract

The Tax Cuts and Jobs Act significantly lowers marginal effective tax rates and narrows disparities in the tax treatment of investment.

Suggested Citation

  • Jason DeBacker & Roy Kasher, 2018. "Effective tax rates on business investment under the Tax Cuts and Jobs Act," AEI Economic Perspectives, American Enterprise Institute, May.
    • Handle: RePEc:aei:journl:y:2018:id:982966
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    File URL: http://www.aei.org/publication/effective-tax-rates-on-business-investment-under-the-tax-cuts-and-jobs-act
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    Citations

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    Cited by:

    1. Michelle Hanlon & Jeffrey L. Hoopes & Joel Slemrod, 2019. "Tax Reform Made Me Do It!," Tax Policy and the Economy, University of Chicago Press, vol. 33(1), pages 33-80.
    2. Sebastian Beer & Mr. Alexander D Klemm & Ms. Thornton Matheson, 2018. "Tax Spillovers from US Corporate Income Tax Reform," IMF Working Papers 2018/166, International Monetary Fund.

    More about this item

    Keywords

    tax reform; corporate taxes; AEI Economic Perspectives; tax rates; tax cuts; marginal tax rates;
    All these keywords.

    JEL classification:

    • A - General Economics and Teaching

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