The Impact of the Tax Cuts and Jobs Act on Foreign Investment in the United States /
The 2017 Tax Cuts and Jobs Act (TCJA) sharply reduced effective corporate income tax rates on equity-financed US investment. This paper examines the reform's impact on US inbound foreign direct investment (FDI) and investment in property, plant and equipment (PPE) by foreign-owned US companies....
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| Autres auteurs: | , , |
| Format: | Revue |
| Langue: | English |
| Publié: |
Washington, D.C. :
International Monetary Fund,
2022.
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| Collection: | IMF Working Papers; Working Paper ;
No. 2022/079 |
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| Accès en ligne: | Full text available on IMF Full text available on IMF |