Anno IX - Numero 27
Il prezzo della libertà? È la solitudine.
Laurence Deonna

lunedì 21 ottobre 2024

Corporate Taxes Before and After the Trump Tax Law

Key findingsAmerica’s largest, consistently profitable corporations saw their effective tax rates fall from an average of 22.0 percent to an average of 12.8 percent after the Trump tax law went into effect in 2018.
The 296 largest and consistently profitable U.S. corporations in this study paid $240 billion less in taxes from 2018 to 2021 than if they had continued to pay the effective rates they’d paid before the Trump tax law. While profits for the largest, continuously profitable U.S. corporations rose by 44 percent after passage of the Trump tax law, their federal tax bills dropped by 16 percent. The number of these corporations paying tax rates of less than 10 percent increased from 56 to 95 after the Trump tax law went into effect. Many of the largest and most well-known corporations in the country — including Walmart, Verizon, Disney, and Meta — had the largest tax reductions after the Trump tax law went into effect

di Aa Vv

Following the implementation of the tax changes signed into law in 2017 by President Trump, the vast majority of the nation’s largest corporations saw substantial tax reductions. The 296 companies in the Fortune 500 and S&P 500 that were consistently profitable from 2013 to 2021, and for which U.S. profits and federal income taxes are disclosed, collectively saw the share of their profits that they paid in tax drop from 22.0 to 12.8 percent.

While these corporations’ profits grew by 44 percent, their federal tax bills dropped by 16 percent. These companies paid $240 billion less in taxes from 2018 to 2021 than they would have paid under the effective rates they paid before the Trump law. The number of companies paying exceptionally low tax rates grew, with the number paying less than 10 percent jumping from 56 to 95.

The primary reasons these large corporations have seen tax cuts of this magnitude are clear. Most importantly, the 2017 tax law drastically cut the statutory corporate tax rate from 35 to 21 percent. It also expanded tax breaks for corporate expenses characterized as capital investment and expanded other ways to minimize U.S. tax liability. The law also reduced some tax avoidance mechanisms but taken as a whole it increased these companies’ ability to take advantage of tax breaks.

Continua la lettura sul sito di Itep, Institute on Taxation and economic policy




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