Articles with "pension contributions" as a keyword



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The Effects of the Tax Cuts and Jobs Act of 2017 on Defined Benefit Pension Contributions*

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Published in 2020 at "Contemporary Accounting Research"

DOI: 10.1111/1911-3846.12604

Abstract: This study examines the effect of the Tax Cuts & Jobs Act of 2017 (TCJA) on corporate defined benefit pension contributions. The TCJA decreases the corporate tax rate from 35 in 2017 to 21 percent… read more here.

Keywords: pension; tax; pension contributions; benefit pension ... See more keywords