The Resource Taxing business : the TCJA and what comes next

Taxing business : the TCJA and what comes next

Label
Taxing business : the TCJA and what comes next
Title
Taxing business : the TCJA and what comes next
Creator
Subject
Language
eng
Summary
In this article, the authors propose reforms that would repeal and amend various business tax provisions of the Tax Cuts and Jobs Act )TCJA) and would raise revenue while making business taxation more efficient, equitable, and resistant to profit shifting
Citation source
In: Tax notes international. - Falls Church. - Vol. 102 (2021), no. 13 ; p. 1759-1792
http://library.link/vocab/creatorName
  • Gale, W.G
  • Haldeman, C
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • TCJA
  • business tax
  • pass-through entity
  • individual income tax
  • corporate income tax
  • deductions
  • double taxation
  • effective tax rate
  • GILTI
  • FDII
  • BEAT
  • repatriation
Label
Taxing business : the TCJA and what comes next
Instantiates
Publication
Label
Taxing business : the TCJA and what comes next
Publication

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