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Recommendation
With the US Congress enacting sweeping tax legislation in late 2017, tax strategies will change dramatically, particularly for those businesses that currently pay taxes at pass-through individual tax rates. Researcher Adam Looney, in an article written just before the final landmark legislation passed, explains how the reduction in the corporate tax rate might propel businesses to reorganize to avoid higher individual rates. getAbstract recommends this thought-provoking and expert report to executives and business owners looking to better understand the ramifications of tax reform.
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About the Author
Adam Looney is a senior fellow in economic studies at the Brookings Institution.
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