Law Commons^™

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

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 …

History And Analysis Of The Fayetteville, Arkansas Human Civil Rights Ordinance, Michaela E. Pecoraro

Accounting Undergraduate Honors Theses

This study is a thorough documentation of the introduction and development of civil rights legislation in the City of Fayetteville, Arkansas. Specifically, the study details local and state-wide civil rights legislation that offers civil right protections to the Lesbian, Gay, Bisexual and Transsexual (LGBT) community and the discrimination that they face. The state’s progression towards a more LGBT inclusive society began with local municipalities drafting ordinances protecting citizens from discrimination based on sexual orientation and gender identity; this study focuses on Fayetteville’s and the legislative process that followed. The discussion of LGBT civil rights is a sensitive and controversial matter, …