Effective tax rates on business investment under the Tax Cuts and Jobs Act

Jason DeBacker () and Roy Kasher

AEI Economic Perspectives, 2018

Abstract: The Tax Cuts and Jobs Act significantly lowers marginal effective tax rates and narrows disparities in the tax treatment of investment.

Keywords: tax reform; corporate taxes; AEI Economic Perspectives; tax rates; tax cuts; marginal tax rates (search for similar items in EconPapers)
JEL-codes: A (search for similar items in EconPapers)
Date: 2018
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Citations: View citations in EconPapers (3)

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Persistent link: https://EconPapers.repec.org/RePEc:aei:journl:y:2018:id:982966

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