U S Investment Since The Tax Cuts And Jobs Act Of 2017

Author : Emanuel Kopp,Mr.Daniel Leigh,Susanna Mursula,Suchanan Tambunlertchai
Publisher : International Monetary Fund
Page : 37 pages
File Size : 44,8 Mb
Release : 2019-05-31
Category : Business & Economics
ISBN : 9781498317757

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U.S. Investment Since the Tax Cuts and Jobs Act of 2017 by Emanuel Kopp,Mr.Daniel Leigh,Susanna Mursula,Suchanan Tambunlertchai Pdf

There is no consensus on how strongly the Tax Cuts and Jobs Act (TCJA) has stimulated U.S. private fixed investment. Some argue that the business tax provisions spurred investment by cutting the cost of capital. Others see the TCJA primarily as a windfall for shareholders. We find that U.S. business investment since 2017 has grown strongly compared to pre-TCJA forecasts and that the overriding factor driving it has been the strength of expected aggregate demand. Investment has, so far, fallen short of predictions based on the postwar relation with tax cuts. Model simulations and firm-level data suggest that much of this weaker response reflects a lower sensitivity of investment to tax policy changes in the current environment of greater corporate market power. Economic policy uncertainty in 2018 played a relatively small role in dampening investment growth.

Author : Mr. Alexander D Klemm
Publisher : International Monetary Fund
Page : 30 pages
File Size : 40,8 Mb
Release : 2022-05-06
Category : Business & Economics
ISBN : 9798400207761

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The Impact of the Tax Cuts and Jobs Act on Foreign Investment in the United States by Mr. Alexander D Klemm Pdf

The 2017 Tax Cuts and Jobs Act (TCJA) sharply reduced effective corporate income tax rates on equity-financed US investment. This paper examines the reform’s impact on US inbound foreign direct investment (FDI) and investment in property, plant and equipment (PPE) by foreign-owned US companies. We first model effective marginal and average tax rates (EMTRs and EATRs) by country, industry, and method of finance, and then use those tax rates to calculate the tax semi-elasticities of inbound FDI and PPE investment. We find that both PPE investment and FDI financed with retained earnings responded positively to the TCJA reform, but FDI financed with new equity or debt did not. In country-level PPE regressions, inclusion of macroeconomic controls renders tax rate coefficients insignificant, suggesting that the increase in PPE investment after TCJA was driven by general economic growth. In regressions of FDI financed with retained earnings, however, tax coefficients were robust to inclusion of macroeconomic controls. As the literature predicts, EATRs have a greater impact on cross-border investment than EMTRs. Country-by-industry regressions showed a larger effect of taxes on PPE investment than aggregate country-level regressions, but industry-level tax rates appear to have no effect on earnings retention.

Author : Anonim
Publisher : Unknown
Page : 56 pages
File Size : 43,8 Mb
Release : 1993
Category : Tax revenue estimating
ISBN : MINN:30000003830357

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Tax Withholding and Estimated Tax by Anonim Pdf

Author : Mr.Nigel A Chalk,Mr.Michael Keen,Ms.Victoria J Perry
Publisher : International Monetary Fund
Page : 48 pages
File Size : 43,7 Mb
Release : 2018-08-07
Category : Business & Economics
ISBN : 9781484372548

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The Tax Cuts and Jobs Act: An Appraisal by Mr.Nigel A Chalk,Mr.Michael Keen,Ms.Victoria J Perry Pdf

This paper assesses the landmark Tax Cuts and Jobs Act (TCJA), from the perspective of both the U.S. itself and the wider world. The reform has many positive aspects including steps to broaden the base of, and reduce marginal rates under, the personal income tax (PIT), reduce distortions to investment and financing decisions, and mitigate outward profit shifting. But the TCJA has a large fiscal price tag and leaves significant uncertainty as to how the U.S. tax system will develop. The PIT changes could have better targeted relief at low earners, and there is scope to more fully address distortions in business taxation. The novel international provisions create a complex array of both positive and negative international spillovers, and have the potential to significantly reshape the wider international tax system.

Author : Susan Flax Posner
Publisher : CCH Incorporated
Page : 0 pages
File Size : 45,5 Mb
Release : 2018
Category : Business & Economics
ISBN : 0808049933

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Tax Cuts and Jobs Act Impact by Susan Flax Posner Pdf

Impact of Tax Cuts and Jobs Act on investments -- How the Tax Cuts and Jobs Act changed tax rates imposed on individual investors -- How the Tax Cuts and Jobs Act changed treatment of capital gains -- How the Tax Cuts and Jobs Act changed tax credits and deductions claimed by investors -- Impact of Tax Cuts and Jobs Act on real estate investments -- Impact of Tax Cuts and Jobs Act on U.S.-based multinational companies.

Author : United States. Department of the Treasury,United States. Congress. House. Committee on Ways and Means
Publisher : Unknown
Page : 12 pages
File Size : 55,8 Mb
Release : 1975
Category : Revenue
ISBN : PURD:32754077530040

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Estimates of Federal Tax Expenditures by United States. Department of the Treasury,United States. Congress. House. Committee on Ways and Means Pdf

Author : Anonim
Publisher : Unknown
Page : 20 pages
File Size : 55,8 Mb
Release : 1990
Category : Income tax deductions for medical expenses
ISBN : MINN:30000001753056

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Medical and Dental Expenses by Anonim Pdf

Author : Anonim
Publisher : Unknown
Page : 196 pages
File Size : 43,9 Mb
Release : 2008
Category : Budget
ISBN : OSU:32437122690759

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The Budget and Economic Outlook by Anonim Pdf

Author : Emanuel Kopp,Mr.Daniel Leigh,Susanna Mursula,Suchanan Tambunlertchai
Publisher : International Monetary Fund
Page : 37 pages
File Size : 41,9 Mb
Release : 2019-05-31
Category : Business & Economics
ISBN : 9781498317047

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U.S. Investment Since the Tax Cuts and Jobs Act of 2017 by Emanuel Kopp,Mr.Daniel Leigh,Susanna Mursula,Suchanan Tambunlertchai Pdf

There is no consensus on how strongly the Tax Cuts and Jobs Act (TCJA) has stimulated U.S. private fixed investment. Some argue that the business tax provisions spurred investment by cutting the cost of capital. Others see the TCJA primarily as a windfall for shareholders. We find that U.S. business investment since 2017 has grown strongly compared to pre-TCJA forecasts and that the overriding factor driving it has been the strength of expected aggregate demand. Investment has, so far, fallen short of predictions based on the postwar relation with tax cuts. Model simulations and firm-level data suggest that much of this weaker response reflects a lower sensitivity of investment to tax policy changes in the current environment of greater corporate market power. Economic policy uncertainty in 2018 played a relatively small role in dampening investment growth.

Author : Isabel Sawhill
Publisher : Yale University Press
Page : 268 pages
File Size : 51,8 Mb
Release : 2018-01-01
Category : Business & Economics
ISBN : 9780300230369

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The Forgotten Americans by Isabel Sawhill Pdf

A sobering account of a disenfranchised American working class and important policy solutions to the nation's economic inequalities One of the country's leading scholars on economics and social policy, Isabel Sawhill addresses the enormous divisions in American society--economic, cultural, and political--and what might be done to bridge them. Widening inequality and the loss of jobs to trade and technology has left a significant portion of the American workforce disenfranchised and skeptical of governments and corporations alike. And yet both have a role to play in improving the country for all. Sawhill argues for a policy agenda based on mainstream values, such as family, education, and work. Although many have lost faith in government programs designed to help them, there are still trusted institutions on both the local and the federal level that can deliver better job opportunities and higher wages to those who have been left behind. At the same time, the private sector needs to reexamine how it trains and rewards employees. This book provides a clear-headed and middle-way path to a better-functioning society in which personal responsibility is honored and inclusive capitalism and more broadly shared growth are once more the norm.

Author : Winona Zhao
Publisher : Booklocker.com
Page : 578 pages
File Size : 52,6 Mb
Release : 2021-04-19
Category : Law
ISBN : 1647185661

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Tax Guide for Investments in the USA by Winona Zhao Pdf

In this first comprehensive Tax Guide for Investments in the USA written in Chinese (simplified and traditional), Winona Zhao explains the federal income tax provisions (and others) in detail and with examples for all taxpayers including individuals, corporations, partnerships, Real Estate Investment Trusts, and S-corporations etc. Specific industry-related tax topics, such as those for oil & gas and real estate, and certain state and local taxes are also covered by a total of 280,000+ characters in fifteen chapters. The Tax Guide has an index of special terms used in the U.S. tax codes and regulations. Chinese translations of these special terms are provided consistently among chapters. All of tax codes and regulations described in the book are referenced at the end of each chapter. The Tax Guide provides knowledge as well as guidance for readers to better understand U.S. taxation. It helps investors, businesses, and individuals who are obligated to comply with the U.S. tax laws put theory into practice. 本书是第一本用简体中文诠释美国税法的工具书，由美国国会图书馆馆藏。全书分为15章，28万余字，全面系统地阐述了美国联邦税法理论要点和税务合规要求，涉及个人、公司、合伙制企业、房地产投资信托基金等纳税主体。书中涵盖的知识点，相当于几十份专业报告的内容。 针对特殊的专业词汇，本书建立了严谨的翻译和检索，对所有引用的法条、申报表格和参考文献都一一标注，方便读者随时随地按需要查询。 本书以专业性、实用性和适度性为特点，不仅有理论依据，还饱含实践经验；不仅具备一定高度和广度的概括性，还注重适当的细节描述，帮助读者知其然，更知其所以然。本书能帮助赴美投资人、创业者、中小企业业主、留美生活的各界人士、以及财税专业的学生等等，了解与工作和生活都息息相关的美国税收制度，遵守法规并制定适当的税务规划。

Author : Joseph J. Cordes,Robert D. Ebel,Jane Gravelle
Publisher : The Urban Insitute
Page : 522 pages
File Size : 55,5 Mb
Release : 2005
Category : Business & Economics
ISBN : 0877667527

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The Encyclopedia of Taxation & Tax Policy by Joseph J. Cordes,Robert D. Ebel,Jane Gravelle Pdf

"From adjusted gross income to zoning and property taxes, the second edition of The Encyclopedia of Taxation and Tax Policy offers the best and most complete guide to taxes and tax-related issues. More than 150 tax practitioners and administrators, policymakers, and academics have contributed. The result is a unique and authoritative reference that examines virtually all tax instruments used by governments (individual income, corporate income, sales and value-added, property, estate and gift, franchise, poll, and many variants of these taxes), as well as characteristics of a good tax system, budgetary issues, and many current federal, state, local, and international tax policy issues. The new edition has been completely revised, with 40 new topics and 200 articles reflecting six years of legislative changes. Each essay provides the generalist with a quick and reliable introduction to many topics but also gives tax specialists the benefit of other experts' best thinking, in a manner that makes the complex understandable. Reference lists point the reader to additional sources of information for each topic. The first edition of The Encyclopedia of Taxation and Tax Policy was selected as an Outstanding Academic Book of the Year (1999) by Choice magazine."--Publisher's website.

Author : Paul Hawken
Publisher : Penguin
Page : 258 pages
File Size : 53,7 Mb
Release : 2017-04-18
Category : Science
ISBN : 9781524704650

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Drawdown by Paul Hawken Pdf

• New York Times bestseller • The 100 most substantive solutions to reverse global warming, based on meticulous research by leading scientists and policymakers around the world “At this point in time, the Drawdown book is exactly what is needed; a credible, conservative solution-by-solution narrative that we can do it. Reading it is an effective inoculation against the widespread perception of doom that humanity cannot and will not solve the climate crisis. Reported by-effects include increased determination and a sense of grounded hope.” —Per Espen Stoknes, Author, What We Think About When We Try Not To Think About Global Warming “There’s been no real way for ordinary people to get an understanding of what they can do and what impact it can have. There remains no single, comprehensive, reliable compendium of carbon-reduction solutions across sectors. At least until now. . . . The public is hungry for this kind of practical wisdom.” —David Roberts, Vox “This is the ideal environmental sciences textbook—only it is too interesting and inspiring to be called a textbook.” —Peter Kareiva, Director of the Institute of the Environment and Sustainability, UCLA In the face of widespread fear and apathy, an international coalition of researchers, professionals, and scientists have come together to offer a set of realistic and bold solutions to climate change. One hundred techniques and practices are described here—some are well known; some you may have never heard of. They range from clean energy to educating girls in lower-income countries to land use practices that pull carbon out of the air. The solutions exist, are economically viable, and communities throughout the world are currently enacting them with skill and determination. If deployed collectively on a global scale over the next thirty years, they represent a credible path forward, not just to slow the earth’s warming but to reach drawdown, that point in time when greenhouse gases in the atmosphere peak and begin to decline. These measures promise cascading benefits to human health, security, prosperity, and well-being—giving us every reason to see this planetary crisis as an opportunity to create a just and livable world.

Author : The Law The Law Library
Publisher : Createspace Independent Publishing Platform
Page : 34 pages
File Size : 51,6 Mb
Release : 2018-11-12
Category : Electronic
ISBN : 1729734561

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Surrogate Foreign Corporations (Us Internal Revenue Service Regulation) (Irs) (2018 Edition) by The Law The Law Library Pdf

Surrogate Foreign Corporations (US Internal Revenue Service Regulation) (IRS) (2018 Edition) The Law Library presents the complete text of the Surrogate Foreign Corporations (US Internal Revenue Service Regulation) (IRS) (2018 Edition). Updated as of May 29, 2018 This document contains final regulations regarding whether a foreign corporation is treated as a surrogate foreign corporation. The final regulations affect certain domestic corporations and partnerships (and certain parties related thereto), and foreign corporations that acquire substantially all of the properties of such domestic corporations or partnerships. This book contains: - The complete text of the Surrogate Foreign Corporations (US Internal Revenue Service Regulation) (IRS) (2018 Edition) - A table of contents with the page number of each section

Author : Stephen Broadberry,Mark Harrison
Publisher : Cambridge University Press
Page : 363 pages
File Size : 41,5 Mb
Release : 2005-09-29
Category : History
ISBN : 9781139448352

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The Economics of World War I by Stephen Broadberry,Mark Harrison Pdf

This unique volume offers a definitive new history of European economies at war from 1914 to 1918. It studies how European economies mobilised for war, how existing economic institutions stood up under the strain, how economic development influenced outcomes and how wartime experience influenced post-war economic growth. Leading international experts provide the first systematic comparison of economies at war between 1914 and 1918 based on the best available data for Britain, Germany, France, Russia, the USA, Italy, Turkey, Austria-Hungary and the Netherlands. The editors' overview draws some stark lessons about the role of economic development, the importance of markets and the damage done by nationalism and protectionism. A companion volume to the acclaimed The Economics of World War II, this is a major contribution to our understanding of total war.