Tax Cuts and Jobs Act


Featured Research

Tax Policy in the First 100 Days of the Biden Administration

April 30, 2021

Evaluating Proposals to Increase the Corporate Tax Rate and Levy a Minimum Tax on Corporate Book Income

February 24, 2021

U.S. Cross-border Tax Reform and the Cautionary Tale of GILTI

February 17, 2021

Who Benefits from the State and Local Tax Deduction?

January 25, 2021

Double Taxation of Corporate Income in the United States and the OECD

January 13, 2021

Potential Regulatory Changes in Tax Policy Under the Biden Administration

November 24, 2020


Related Articles

Delaying R&D Amortization Costs Less but Generates Little Economic Benefit Compared to Full Cancellation

July 29, 2021

Policymakers Offer Proposals to Fix Three Upcoming Tax Changes

July 1, 2021

Expensing Is Infrastructure, Too

June 15, 2021

Countries Should Be Cautious about Relying on Inheritance Taxes for Revenue

June 1, 2021

Evaluating Options to Help Low-Income Households

May 4, 2021

Tax Policy in the First 100 Days of the Biden Administration

April 30, 2021

Kansas Lawmakers to Consider Veto Override on Tax Reform Bill

April 30, 2021

Testimony: Tax Fairness, Economic Growth, and Funding Government Investments

April 27, 2021

Excluding GILTI and Reducing the Corporate Tax Rate Would Improve Nebraska’s Economic Competitiveness

April 26, 2021

Corporate Investment Outweighs Federal Revenue Losses Since TCJA

April 22, 2021

New Research Finds Limited Effects on Taxpayer Behavior from Pass-through Deduction

April 19, 2021

Business Tax Collections Within Historical Norm After Accounting for Pass-through Business Taxes

April 15, 2021

The Balancing Act of GILTI and FDII

April 7, 2021

TCJA Is Not GILTI of Offshoring

March 18, 2021

How GILTI Are U.S. Industries?

March 16, 2021

Phasing in a Corporate Rate Hike Would Be the Worst of Both Worlds

March 9, 2021

Can GILTI and the GloBE be Harmonized in a Biden Administration?

March 4, 2021

Evaluating Proposals to Increase the Corporate Tax Rate and Levy a Minimum Tax on Corporate Book Income

February 24, 2021

U.S. Cross-border Tax Reform and the Cautionary Tale of GILTI

February 17, 2021

Who Benefits from the State and Local Tax Deduction?

January 25, 2021