MISSING THE MARK

Autor: David Kamin, Ari D. Glogower
Rok vydání: 2018
Předmět:
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