Heinemann, Friedrich; Olbert, Marcel; Pfeiffer, Olena; … - In: Intereconomics 53 (2018) 2, pp. 87-93
On 22 December 2017 President Trump signed the Tax Cuts and Jobs Act. This corporate tax reform can be considered the most signifi cant amendment of the US corporate tax code since 1986. Besides the reduction of the corporate income tax rate from 35% to 21%, the Tax Cuts and Jobs Act entails...
