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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Xehetasun bibliografikoak
Egile nagusia: Matheson, Thornton
Beste egile batzuk: Brosy, Thomas., Klemm, Alexander, Power, Laura
Formatua: Aldizkaria
Hizkuntza:English
Argitaratua: Washington, D.C. : International Monetary Fund, 2022.
Saila:IMF Working Papers; Working Paper ; No. 2022/079
Gaiak:
Sarrera elektronikoa:Full text available on IMF
Full text available on IMF