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Designing international tax reform: lessons from TCJA
The Tax Cuts & Jobs Act (TCJA) introduced the most significant changes to the US international tax system in decades. The law changes have been criticized for reducing equity, benefiting wealthier business owners at the expense of individuals in the long term (while also increasing the deficit)...
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Formato: | Online Artículo Texto |
Lenguaje: | English |
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Springer US
2021
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Acceso en línea: | https://www.ncbi.nlm.nih.gov/pmc/articles/PMC8243625/ https://www.ncbi.nlm.nih.gov/pubmed/34226797 http://dx.doi.org/10.1007/s10797-021-09675-0 |