Effective tax rates on business investment under the Tax Cuts and Jobs Act
Jason DeBacker () and
AEI Economic Perspectives, 2018
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)
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Persistent link: https://EconPapers.repec.org/RePEc:aei:journl:y:2018:id:982966
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