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How Did The Tax Cuts And Jobs Act Of 2017 Effect Small Businesses?, Jackson Pittman May 2024

How Did The Tax Cuts And Jobs Act Of 2017 Effect Small Businesses?, Jackson Pittman

Accounting Undergraduate Honors Theses

The Tax Cuts and Jobs Act (TCJA) of 2017 marked a significant overhaul of the United States tax system, promising to stimulate economic growth and enhance the competitiveness of American businesses. Amidst its broad-reaching reforms, the TCJA introduced several provisions directly impacting small businesses, aiming to alleviate their tax burdens and foster entrepreneurial activity. This thesis endeavors to evaluate the multifaceted effects of the TCJA on small businesses, examining its implications for their financial performance, investment behavior, and overall economic contribution.

Preliminary findings suggest that the TCJA has produced a generally positive result for small businesses. On one hand, reduced …


What Impact Did The Tcja Tax Cuts Have On The Manufacturing Sector?, Ryan Parker May 2024

What Impact Did The Tcja Tax Cuts Have On The Manufacturing Sector?, Ryan Parker

Accounting Undergraduate Honors Theses

Throughout this paper I will examine positive effects the Tax Cuts and Jobs Act of 2017 had on the manufacturing sector. To do this I begin by outlining the key provisions in the TCJA that directly benefit the manufacturing sector. This includes the corporate tax rate reduction from 35 percent to 21 percent, the changes to the repatriation tax for foreign funds, and the treatment for capital assets. I then analyze key metrics including pre-tax income, income tax provision, dividends, changes in retained earnings, and spending on property plant and equipment. I will show the interactions between the increase in …


Refugee Advocacy Organizations: Factors That Influence Success In The United States And Ireland, Caleb Elkington-Stauss May 2023

Refugee Advocacy Organizations: Factors That Influence Success In The United States And Ireland, Caleb Elkington-Stauss

Accounting Undergraduate Honors Theses

This thesis is a comparative study of refugee advocacy organizations in Ireland and in the United States. The goal is to research and study some of the best practices that refugee support organizations utilize and report how these two countries address the ever-growing refugee crisis. This study assesses the applications and operations in both organizations and determines how these practices contribute to the fulfillment of their missions. This better understanding of the strengths and struggles experienced by these organizations will support the development of a model and framework for successful social welfare initiatives. Within this thesis, the social initiatives in …