MISSING THE MARK
Autor: | David Kamin, Ari D. Glogower |
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Rok vydání: | 2018 |
Předmět: |
Tax policy
021110 strategic defence & security studies Economics and Econometrics Public economics 05 social sciences 0211 other engineering and technologies Legislation 02 engineering and technology Tax avoidance 0506 political science Accounting 050602 political science & public administration Economics Tax law Finance |
Zdroj: | National Tax Journal. 71:789-806 |
ISSN: | 1944-7477 0028-0283 |
Popis: | The 2017 Tax Legislation introduced two significant new tax preferences for businesses: a reduction in the corporate rate to a flat 21 percent and the 20 percent deduction for pass-through income u... |
Databáze: | OpenAIRE |
Externí odkaz: |