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University of Arkansas, Fayetteville

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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 …


Impact Of Fear On Interpersonal And Economic Decision-Making, John Wilson May 2022

Impact Of Fear On Interpersonal And Economic Decision-Making, John Wilson

Economics Undergraduate Honors Theses

Fear is one of the most basic, intrinsic, and powerful emotions an individual may experience when faced with known or unknown threats, imminent pressures, or expectations of approaching doom. Fear may allow an individual to act quickly in a fight-or-flight response. Fear can alter both physiological and psychological frameworks to avoid certain calamity. Fear provides motivation to protect oneself or to effectuate altruistic behavior towards others for the greater good. One lesser explored area of research pertaining to fear and its implications is the influence of fear on interpersonal and economic decision-making. Economic volatility can produce both immediate consequences as …


Mental Illness Economics In The United States: A Comparison With Foreign Countries, Christopher Odum May 2021

Mental Illness Economics In The United States: A Comparison With Foreign Countries, Christopher Odum

Economics Undergraduate Honors Theses

In 2018, suicide was the tenth leading cause of death in the United States, claiming the lives of over forty-eight thousand people.1 Globally, eight-hundred thousand people die from suicide every year, which is twice the number from homicide.2 For years, there has been a stigma around mental illness causing it to be a taboo topic, but recently there has been more of a focus and acceptance in our society. Along with the stigma, throughout most of history there has not been a focus on innovating and curing mental health diseases. In many cases, these diseases left unchecked lead to irrational …