Boumans, Dorine; Fuest, Clemens; Krolage, Carla; … - In: International Tax and Public Finance 27 (2020) 6, pp. 1608-1630
The Tax Cuts and Jobs Act constitutes the largest change to the US tax system since the 1980s and thoroughly alters the way in which multinational companies are taxed. Current assessments on the reform’s international impact vary widely. This article sheds light on the tax reform’s expected...
