Date on Honors Thesis

Spring 4-27-2022


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


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.

Creative Commons License

Creative Commons Attribution 3.0 License
This work is licensed under a Creative Commons Attribution 3.0 License.