The consequences of the 2017 US international tax reform: a survey of the evidence
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DOI: 10.1007/s10797-023-09823-8
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- Dhammika Dharmapala, 2023. "The Consequences of the 2017 US International Tax Reform: A Survey of the Evidence," CESifo Working Paper Series 10802, CESifo.
References listed on IDEAS
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More about this item
Keywords
International taxation; Multinational firms; Tax cut and jobs act (TCJA); Repatriation taxes; Global intangible low-taxed income tax;All these keywords.
JEL classification:
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
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