The effect of tax cuts and jobs act on corporate debt ratios
نویسندگان
چکیده
The Tax Cuts and Jobs Act (TCJA), effective on December 22, 2017, is the most comprehensive overhaul of U.S. tax code in last 30 years. Historically, when corporate rates are high, interest deduction debt greater, thereby reducing firms’ taxable income. However, with new reforms significantly rates, deductibility no longer as favorable. In this paper, effect TCJA ratios analyzed. authors hypothesize that have decreased since passage TCJA. results paper support our hypothesis long-term ratio negatively related to implementation TCJA. Key words: cuts jobs act; tax; ratio; short-term debt; debt.
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ژورنال
عنوان ژورنال: Journal of Accounting and Taxation
سال: 2023
ISSN: ['2141-6664']
DOI: https://doi.org/10.5897/jat2022.0523