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