The Impact Of The Tax Cuts And Jobs Act On Foreign Investment In The United States
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The Impact Of The Tax Cuts And Jobs Act On Foreign Investment In The United States
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Author : Mr. Alexander D Klemm
language : en
Publisher: International Monetary Fund
Release Date : 2022-05-06
The Impact Of The Tax Cuts And Jobs Act On Foreign Investment In The United States written by Mr. Alexander D Klemm and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-05-06 with Business & Economics categories.
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. We first model effective marginal and average tax rates (EMTRs and EATRs) by country, industry, and method of finance, and then use those tax rates to calculate the tax semi-elasticities of inbound FDI and PPE investment. We find that both PPE investment and FDI financed with retained earnings responded positively to the TCJA reform, but FDI financed with new equity or debt did not. In country-level PPE regressions, inclusion of macroeconomic controls renders tax rate coefficients insignificant, suggesting that the increase in PPE investment after TCJA was driven by general economic growth. In regressions of FDI financed with retained earnings, however, tax coefficients were robust to inclusion of macroeconomic controls. As the literature predicts, EATRs have a greater impact on cross-border investment than EMTRs. Country-by-industry regressions showed a larger effect of taxes on PPE investment than aggregate country-level regressions, but industry-level tax rates appear to have no effect on earnings retention.
The Tax Cuts And Jobs Act An Appraisal
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Author : Mr.Nigel A Chalk
language : en
Publisher: International Monetary Fund
Release Date : 2018-08-07
The Tax Cuts And Jobs Act An Appraisal written by Mr.Nigel A Chalk and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-08-07 with Business & Economics categories.
This paper assesses the landmark Tax Cuts and Jobs Act (TCJA), from the perspective of both the U.S. itself and the wider world. The reform has many positive aspects including steps to broaden the base of, and reduce marginal rates under, the personal income tax (PIT), reduce distortions to investment and financing decisions, and mitigate outward profit shifting. But the TCJA has a large fiscal price tag and leaves significant uncertainty as to how the U.S. tax system will develop. The PIT changes could have better targeted relief at low earners, and there is scope to more fully address distortions in business taxation. The novel international provisions create a complex array of both positive and negative international spillovers, and have the potential to significantly reshape the wider international tax system.
Tax Withholding And Estimated Tax
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Author :
language : en
Publisher:
Release Date : 1993
Tax Withholding And Estimated Tax written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1993 with Tax revenue estimating categories.
Estimates Of Federal Tax Expenditures
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Author : United States. Department of the Treasury
language : en
Publisher:
Release Date : 1975
Estimates Of Federal Tax Expenditures written by United States. Department of the Treasury and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1975 with Revenue categories.
Tax Cuts And Jobs Act Impact
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Author : Susan Flax Posner
language : en
Publisher: CCH Incorporated
Release Date : 2018
Tax Cuts And Jobs Act Impact written by Susan Flax Posner and has been published by CCH Incorporated this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018 with Business & Economics categories.
Impact of Tax Cuts and Jobs Act on investments -- How the Tax Cuts and Jobs Act changed tax rates imposed on individual investors -- How the Tax Cuts and Jobs Act changed treatment of capital gains -- How the Tax Cuts and Jobs Act changed tax credits and deductions claimed by investors -- Impact of Tax Cuts and Jobs Act on real estate investments -- Impact of Tax Cuts and Jobs Act on U.S.-based multinational companies.
U S Investment Since The Tax Cuts And Jobs Act Of 2017
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Author : Emanuel Kopp
language : en
Publisher: International Monetary Fund
Release Date : 2019-05-31
U S Investment Since The Tax Cuts And Jobs Act Of 2017 written by Emanuel Kopp and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-05-31 with Business & Economics categories.
There is no consensus on how strongly the Tax Cuts and Jobs Act (TCJA) has stimulated U.S. private fixed investment. Some argue that the business tax provisions spurred investment by cutting the cost of capital. Others see the TCJA primarily as a windfall for shareholders. We find that U.S. business investment since 2017 has grown strongly compared to pre-TCJA forecasts and that the overriding factor driving it has been the strength of expected aggregate demand. Investment has, so far, fallen short of predictions based on the postwar relation with tax cuts. Model simulations and firm-level data suggest that much of this weaker response reflects a lower sensitivity of investment to tax policy changes in the current environment of greater corporate market power. Economic policy uncertainty in 2018 played a relatively small role in dampening investment growth.
Foreign Investment Incentive Act
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Author : United States. Congress. House. Committee on Ways and Means
language : en
Publisher:
Release Date : 1959
Foreign Investment Incentive Act written by United States. Congress. House. Committee on Ways and Means and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1959 with Economic assistance, American categories.
Considers H.R. 5, the Foreign Investment Incentive Tax Act of 1959, to provide tax incentives to encourage capital investment and trade expansion with developing countries, especially by small businesses.
Tax Cuts And Jobs Act Impact Guide To International Tax Corporations
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Author : Mitchell B Weiss
language : en
Publisher:
Release Date : 2018-06-15
Tax Cuts And Jobs Act Impact Guide To International Tax Corporations written by Mitchell B Weiss and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-06-15 with categories.
The CCH Answer Connect Guide on International Tax: Corporations is focused on the major changes made by the Tax Cuts and Jobs Act to the international tax rules that will affect most multinational corporations. These changes will likely require the alteration of global tax strategies and, particularly, the need to revisit and revamp transfer pricing arrangements. Although, the TCJA did not contain any significant modifications to the U.S. transfer pricing rules, the reduction of the U.S. corporate tax rate and the introduction of a base erosion and ant-iabuse tax, global intangible low-taxed income and foreign derived intangible income require that all U.S. taxpayers with cross-border activities, i.e., both inbound and outbound, develop different tax structuring and supply chain alternatives to develop an optimal tax strategy
Tax Cuts And Jobs Act Conference Report To Accompany H R 1
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Author : Congress (U S Joint Committee on Taxat
language : en
Publisher: Government Printing Office
Release Date : 2018-01-08
Tax Cuts And Jobs Act Conference Report To Accompany H R 1 written by Congress (U S Joint Committee on Taxat and has been published by Government Printing Office this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-01-08 with Business & Economics categories.
In this report, you will find guidance about the tax rate reform legislation for working American taxpayer citizens that file Federal individual tax returns. This report outlines modifications for taxable years 2018 through 2025. Populations covered are married individuals filing joint returns and surviving spouses, head of households, unmarried individuals other than surviving spouses and heads of households, married individuals filing separate returns, estates and trusts, and more. Additionally, you will find specific tax rate information and criteria relating to deductions for qualified business income, simplification and reform of family and individual tax credits including child tax credit and new family credit, credit for elderly and permanently disabled, repeal of credit for plug-in electric drive motor vehicles, modification of deduction for home mortgage interest, modifications to the deduction for charitable contributions, reform of American opportunity tax credit and repeal of lifetime learning credit, reforms to discharge of certain student loan indebtness, repeal of deduction for student loan interest and qualified tuition and related expenses, reduction in corporate tax rate, and much more. Adult American citizens required to file Federal income taxes, small businesses and corporation owners and staff, certified public accountants, tax professionals including tax advisors and preparers, payroll staff, IRS officials and agents, members of Congress, and charitable organizations may be interested in this legislation. Students pursuing coursework in tax preparation, business accounting, tax advisory, and public finance courses may find this primary source legislation helpful for research papers and testing requirements. Related products: H.R. 1, To Provide for Reconciliation Pursuant to Titles II and V of the Concurrent Resolution on the Budget for Fiscal Year 2018, Title A, Individual Tax Reform produced by U.S. Senate with Amendments specifically to the repeal of sections with amendments for the Internal Revenue Code of 1986 is available here: https://bookstore.gpo.gov/products/hr-1-individual-tax-reform Jobs & Employment resources collection here:https://bookstore.gpo.gov/catalog/jobs-employment Taxes, Audits & Accounting collection here:https://bookstore.gpo.gov/catalog/taxes-audits-accounting
Background And Issues Relating To The Taxation Of Foreign Investment In The United States
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Author : United States. Congress. House. Committee on Ways and Means
language : en
Publisher:
Release Date : 1990
Background And Issues Relating To The Taxation Of Foreign Investment In The United States written by United States. Congress. House. Committee on Ways and Means and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1990 with Double taxation categories.