Understanding the Tax Cuts and Jobs Act

This manuscript summarizes key provisions of the so-called "Tax Cuts and Jobs Act" affecting United States individuals, small businesses, estates, and trusts. It does not cover changes made to pension and retirement accounts, provisions applicable only to certain industries, rules applicable to tax-exempt organizations, international tax reform, or repeal of the individual mandate under the Patient Protection and Affordable Care Act

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Year of publication:	2018
Authors:	Donaldson, Samuel A.
Publisher:	[S.l.] : SSRN
Subject:	Steuersenkung \| Tax cut \| Steuerpolitik \| Tax policy \| Steuerwirkung \| Tax effects \| Wirkungsanalyse \| Impact assessment \| Einkommensteuer \| Income tax

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Extent:	1 Online-Ressource (54 p)
Series:	Georgia State University College of Law, Legal Studies Research Paper ; No. 2018-07
Type of publication:	Book / Working Paper
Language:	English
Notes:	Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments January 3, 2018 erstellt
Other identifiers:	10.2139/ssrn.3096078 [DOI]
Classification:	E21 - Consumption; Saving ; K34 - Tax Law ; K36 - Family and Personal Law ; E63 - Comparative or Joint Analysis of Fiscal and Monetary Policy; Stabilization ; H20 - Taxation, Subsidies, and Revenue. General ; H24 - Personal Income and Other Nonbusiness Taxes and Subsidies ; H25 - Business Taxes and Subsidies
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10014117315