Date on Honors Thesis
Spring 4-27-2022
Major
Accounting: Financial Planning
Examining Committee Member
Dr. Dan Harris, Advisor
Examining Committee Member
Dr. Denise O'Shaughnessy, Committee Member
Examining Committee Member
Dr. David Eaton, Committee Member
Abstract/Description
The following research paper analyzes the stark changes to the corporate taxation system in the United States because of the inception of the Tax Cuts and Jobs Act in 2017. This act created a flat tax structure for corporate taxation beginning January of 2018, a radical shift from United States’ history. By establishing metrics of analysis from a large compilation of corporate data and looking in-depth at specific changes brought upon by the legislation, a comparison of the efficiency of each taxation system was done to determine if either system was drastically different from the other. Further, the advantages and disadvantages of both systems were derived based on this data. This analysis is done on actual outcomes within the United States, allowing for commentary that goes beyond invoking economic theory.
Recommended Citation
Neukom, Tim and Neukom, Timothy, "Corporate Taxation: A Radically Changed Landscape" (2022). Honors College Theses. 120.
https://digitalcommons.murraystate.edu/honorstheses/120
Creative Commons License
This work is licensed under a Creative Commons Attribution 3.0 License.