Publication | Open Access

“Just BEAT It” Do firms reclassify costs to avoid the base erosion and anti-abuse tax (BEAT) of the TCJA?

Anti-abuse TaxTax IncentiveCorporate TaxationCost IssueCorporate TaxBusinessEconomic AnalysisBase Erosion“ Just BeatLawTax PolicyTax AvoidanceFinanceAntitrust EnforcementTax Law