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U.S. Effective Marginal Tax Rates on New Investment Under Prior Law and the Tax Cuts and Jobs Act
Foertsch, Tracy - 2018
U.S. Effective marginal tax rates (EMTRs) for 2018 through 2027 are calculated for the TaxCuts and Jobs Act (TCJA). These EMTRs take account of the extension and subsequent phaseout of bonus depreciation with a methodology used by Cohen, Hansen, and Hassett (2002) toestimate the user cost of...
Persistent link: https://www.econbiz.de/10012908992
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The Impact of the Tax Cuts and Jobs Act on Foreign Investment in the United States
Matheson, Thornton; Klemm, Alexander; Power, Laura; … - 2022
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...
Persistent link: https://www.econbiz.de/10013406749
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Empirical Evidence on the Aggregate Effects of Anticipated and Unanticipated US Tax Policy Shocks
Mertens, Karel - 2010
The authors provide empirical evidence on the dynamic effects of tax liability changes in the United States. We distinguish between surprise and anticipated tax changes using a timing convention. We document that pre-announced but not yet implemented tax cuts give rise to contractions in output,...
Persistent link: https://www.econbiz.de/10013137861
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U.S. Investment Since the Tax Cuts and Jobs Act of 2017
Kopp, Emanuel - 2019
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....
Persistent link: https://www.econbiz.de/10012866908
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Empirical evidence on the aggregate effects of anticipated and unanticipated US tax policy shocks
Mertens, Karel; Ravn, Morten O. - 2009
The authors provide empirical evidence on the dynamic effects of tax liability changes in the United States. We distinguish between surprise and anticipated tax changes using a timing convention. We document that pre-announced but not yet implemented tax cuts give rise to contractions in output,...
Persistent link: https://www.econbiz.de/10011597053
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Expected effects of the US tax reform on other countries : global and local survey evidence
Boumans, Dorine; Fuest, Clemens; Krolage, Carla; … - 2020
effects on investment in Germany are ambiguous: While some firms substitute between investment locations, others expand in …
Persistent link: https://www.econbiz.de/10012251340
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Spillovers from tax shocks to the euro area
Mierzwa, Sascha - 2021 - This version: 07 September 2021
I study the spill-over effects of legislated discretionary tax changes in the United States, Germany, and the United …
Persistent link: https://www.econbiz.de/10012649097
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Legislative tax announcements and GDP : evidence from the United States, Germany, and the United Kingdom
Hayo, Bernd; Mierzwa, Sascha - 2021 - This version: 08 October 2021
We study the announcement effect of legislated tax changes on GDP in the US, Germany, and the UK. Using, as the shock … Germany. When allowing the responses to vary over the business cycle, we find evidence that US GDP drops regardless of the …
Persistent link: https://www.econbiz.de/10012649099
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The effect of legislated tax changes on the trade balance : empirical evidence for the United States, Germany, and the United Kingdom
Hayo, Bernd; Mierzwa, Sascha - 2021 - This version: 27 January 2021
, we study whether legislative tax changes affect the trade balance in the United States, Germany, and the United Kingdom …) indirect tax changes in Germany and the UK, (v) spillovers of US tax changes into Germany and the UK, and (vi) asymmetric … in the US and Germany react quite similarly: imports tend to rise; exports do not change much. Consequently and fostered …
Persistent link: https://www.econbiz.de/10012543168
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The impact of the tax cuts and jobs act of 2017 on the US government debt
Xu, Min; Kim, Suk H.; David, Jeanne - In: International journal of finance & banking studies : JJFBS 7 (2018) 4, pp. 1-9
Persistent link: https://www.econbiz.de/10012007897