Tax cuts and enterprises’ R&D intensity: Evidence from a natural experiment in China
Sign Up to like & getrecommendations! Published in 2020 at "Economic Modelling"
DOI: 10.1016/j.econmod.2019.10.031
Abstract: Abstract This paper studies the impact of tax cuts on enterprises’ R&D intensity. We use a natural experiment involving China’s business tax changing to value-added tax (“BT to VAT”) to identify any causality. The results… read more here.
Keywords: tax; natural experiment; enterprises intensity; tax cuts ... See more keywords
Financial Effects of the 2017 Tax Cuts and Jobs Act on Nonindustrial Private Forest Landowners: A Comparative Study for 10 Southern States of the United States
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DOI: 10.1093/jofore/fvaa032
Abstract: Changes in tax codes applicable to timberland investments can affect tax treatment of timber revenues and expenses. The 2017 Tax Cuts and Jobs Act (TCJA) is regarded as the most expansive overhaul of tax codes… read more here.
Keywords: tax; 2017 tax; timberland; united states ... See more keywords
The Effects of the Tax Cuts and Jobs Act of 2017 on Defined Benefit Pension Contributions*
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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
Are Tax Cuts Supporters Self-Interested and/or Partisan? The Case of the Tax Cuts and Jobs Act
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DOI: 10.1177/1532673x211041147
Abstract: In late 2017, the first unified Republican government in 15 years enacted the Tax Cuts and Jobs Act, which cut taxes for corporations and the wealthy. Why did so many citizens support a policy that primarily… read more here.
Keywords: cuts supporters; tax cuts; cuts jobs; self interest ... See more keywords
Implications of the 2017 Tax Cuts and Jobs Act for Public Health.
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DOI: 10.2105/ajph.2018.304388
Abstract: The recently passed Tax Cuts and Jobs Act will reduce total federal revenues by about 4% between 2018 and 2027. The law makes multiple changes to the taxation of individuals and corporations. It also repeals… read more here.
Keywords: public health; cuts jobs; tax cuts; health ... See more keywords
In the Nick of Time: Performance-Based Compensation and Proactive Responses to the Tax Cuts and Jobs Act
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DOI: 10.2308/jmar-19-060
Abstract: The Tax Cuts and Jobs Act of 2017 (TCJA) introduced two major changes that may influence the structure of executive compensation: (1) reducing corporate tax rates from 35 to 21 percent and (2) eliminating the… read more here.
Keywords: based compensation; compensation; tax cuts; performance based ... See more keywords