Examining the Immediate Effects of Recent Tax Law Changes on the ...

The so-called “Tax Cuts and Jobs Act” (TCJA) repealed a long-standing exception that previously allowed publicly-traded companies to deduct executives' ...

The evidence provides strong support for debt agency theory. Firms appear ... [Show full abstract] to decrease leverage when CEOs are paid with ...

The 2017 Trump Tax Law Was Skewed to the Rich, Expensive, and ...

Yet other provisions raised taxes on families, such as the elimination of personal exemptions and the new, permanent inflation adjustment for ...

Examining the Effects of the Tax Cuts and Jobs Act on Executive ...

Our results suggest that taxes are not a first-order effect of executive pay and that tax regulation could be relatively ineffective at curbing ...

Effects of the Tax Cuts and Jobs Act: A preliminary analysis

The new law simplifies taxes in some ways but creates new complexity and compliance issues in others. It will raise health care premiums and reduce health ...

How Do Tax Policies Affect Individuals and Businesses?

The Tax Cuts and Jobs Act of 2017 (TCJA) intensified the tax differences across states. Before 2017, taxpayers could deduct sales taxes, ...

The 2025 Tax Debate: The Corporate Tax Rate and Pass-Through ...

In 2025, federal lawmakers will confront major tax policy expirations, the majority of which stem from the Tax Cuts and Jobs Act (TCJA) of…

Making 2017 Tax Reform Permanent: Details & Analysis

rate and new international system were made permanent, after 2025, most of the individual income tax changes will expire, the estate tax changes ...

The coming fiscal cliff: A blueprint for tax reform in 2025

A 28 percent corporate tax rate is midway between current law ... changes over prior decades have reduced capital taxation ... effects of tax ...

Understanding the Effects of the Tax Cuts and Jobs Act - YouTube

The 2017 Tax Cuts and Jobs Act (TCJA) was the most significant overhaul of the U.S. tax code in a generation. It cut business and individual ...

The TCJA Effects Tracker - UNC Tax Center

This study examines the impact of the Tax Cuts and Jobs Act ... Examining the Immediate Effects of Recent Tax Law Changes on the Structure of Executive ...

The Tax Cuts and Jobs Act Failed To Deliver Promised Benefits

Benefits of the business tax changes in Trump's 2017 tax bill were costly and did not trickle down to workers and families.

The Macroeconomic Effects of Tax Changes: Estimates Based on a ...

If a law changes tax liabilities in steps, we identify a sequence of revenue effects. ... The next step is to use our new measure of fiscal shocks to examine the ...

Principles for the 2025 Tax Debate: End High-Income Tax Cuts ...

The 2017 tax law and other large tax cuts enacted over more than two decades have eroded the nation's revenue base, undermining investments, ...

The 2025 Tax Debate: The Big Picture for Individual Taxes in TCJA

As shown in Table 1, TCJA lowered individual income tax rates for many taxpayers, including those subject to the top marginal rate. The 2017 and ...

Investment Effects of the 2017 Tax Cuts and Jobs Act | NBER

They estimate that a 1 percent decline in the effective cost of new domestic capital goods raises domestic investment spending by about 3 ...

The effects of corporate taxes on small firms - ScienceDirect.com

These reforms have reduced the cost of capital and relaxed the financial constraints of firms, creating incentives for new investments and increased business ...

Tax Cuts and Jobs Act (TCJA) Training Materials - IRS

The IRS continues to implement the Tax Cuts and Jobs Act (TCJA). This major tax legislation affects individuals, businesses, and tax exempt ...

Tax Cuts and Jobs Act Expiration: Options for the Tax Code

If policymakers removed rate cuts and the QBI deduction from Full Extension, they would raise revenue while cutting taxes (relative to current ...

Research Shows Taxes Matter for Investment and Growth

New research shows that the 2017 tax cuts significantly raised business investment and boosted economic growth. This most recent study is ...