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(Un)intended consequences? The impact of the 2017 tax cuts and jobs act on shareholder wealth
We study the stock market reactions to the Tax Cuts and Jobs Act (TCJA), the most significant structural U.S. tax reform in over 30 years. In line with the stated intent of TCJA proponents, we find that the Act benefited highly taxed firms. However, the Act hindered firms with international operatio...
| Autores principales: | , , , |
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| Formato: | Online Artículo Texto |
| Lenguaje: | English |
| Publicado: |
Elsevier B.V.
2020
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| Materias: | |
| Acceso en línea: | https://www.ncbi.nlm.nih.gov/pmc/articles/PMC7250099/ https://www.ncbi.nlm.nih.gov/pubmed/32562471 http://dx.doi.org/10.1016/j.jbankfin.2020.105860 |