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181208 ||| eng |
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|a 9781484372548
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| 100 |
1 |
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|a Chalk, Nigel
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| 245 |
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0 |
|a The Tax Cuts and Jobs Act: An Appraisal
|c Nigel Chalk, Michael Keen, Victoria Perry
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| 260 |
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|a Washington, D.C.
|b International Monetary Fund
|c 2018
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| 300 |
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|a 48 pages
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| 651 |
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4 |
|a United States
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| 653 |
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|a Taxes
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| 653 |
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|a Taxation
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| 653 |
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|a Corporate income tax
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| 653 |
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|a Public finance & taxation
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| 653 |
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|a Personal income
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| 653 |
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|a Income tax
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| 653 |
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|a Personal Income and Other Nonbusiness Taxes and Subsidies
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| 653 |
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|a Macroeconomics
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| 653 |
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|a Business Taxes and Subsidies
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| 653 |
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|a Corporations
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| 653 |
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|a Personal Income, Wealth, and Their Distributions
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| 653 |
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|a Income tax systems
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| 653 |
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|a National accounts
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| 653 |
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|a Corporate Taxation
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| 653 |
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|a Income and capital gains taxes
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| 653 |
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|a Income
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| 653 |
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|a Personal income tax
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| 653 |
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|a Personal Finance -Taxation
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| 653 |
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|a Corporate & business tax
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| 653 |
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|a Taxation, Subsidies, and Revenue: General
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| 700 |
1 |
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|a Keen, Michael
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| 700 |
1 |
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|a Perry, Victoria
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| 041 |
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7 |
|a eng
|2 ISO 639-2
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| 989 |
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|b IMF
|a International Monetary Fund
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| 490 |
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|a IMF Working Papers
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| 028 |
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|a 10.5089/9781484372548.001
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| 856 |
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|u https://elibrary.imf.org/view/journals/001/2018/185/001.2018.issue-185-en.xml?cid=46137-com-dsp-marc
|x Verlag
|3 Volltext
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|a 330
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|a 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
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