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- W2899663759 abstract "We provide historical context to assess the implications of the Tax Cuts and Jobs Act of 2017 (TCJA) on organizational form. We review the Tax Reform Act of 1986 (TRA86) to assess the extent of organizational form changes in response to changing tax incentives and the effects of those organizational form changes on business operations. We develop a simple analytic model to provide insight into the incentives created by the TCJA and briefly summarize practitioner observations regarding the incentives affecting organizational form decisions. Results suggest that an array of factors make the organizational form decision more difficult and less predictable than in 1986." @default.
- W2899663759 created "2018-11-16" @default.
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- W2899663759 date "2018-01-01" @default.
- W2899663759 modified "2023-09-27" @default.
- W2899663759 title "Tax Policy and Organizational Form: Assessing the Effects of the Tax Cuts and Jobs Act" @default.
- W2899663759 doi "https://doi.org/10.2139/ssrn.3177463" @default.
- W2899663759 hasPublicationYear "2018" @default.
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