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Keywords: Tax Cuts and Jobs Act
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Journal Articles
Journal of the American Taxation Association 1–31.
Published: 01 April 2024
...Cristi A. Gleason; Tyler S. Menzer; Jaron H. Wilde ABSTRACT The Tax Cuts and Jobs Act (TCJA) of 2017 dramatically reshaped the tax landscape for companies and reduced incentives for multinationals to leave foreign earnings abroad. We study a provision of the law that allowed some multinationals...
Journal Articles
Journal Articles