IDEAS home Printed from https://ideas.repec.org/a/aei/journl/y2018id982966.html
   My bibliography  Save this article

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
    as

    Download full text from publisher

    File URL: http://www.aei.org/publication/effective-tax-rates-on-business-investment-under-the-tax-cuts-and-jobs-act
    Download Restriction: no
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    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

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:aei:journl:y:2018:id:982966. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Dave Adams, CIO (email available below). General contact details of provider: https://edirc.repec.org/data/aeiiius.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.