Law and Economics 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 …

An Analysis Of The Suspect: The Impact Of Economic Conditions On Crime, Ryan Perez

Economics Undergraduate Honors Theses

Every place in the world experiences a level of crime within its borders, but there is much contention as to which factors lead to crime. Economic conditions, due to their association with poverty, are frequently discussed as a possible contributors to crime rates. This analysis examines four macroeconomic variables (GDP per capita, unemployment rate, inflation rate, and interest rate) and their effect on crime rates (violent, property, and total). After thoroughly reviewing the philosophical nature of crime, the current economic conditions through the lens of the selected macroeconomic variables, and the present criminal landscape throughout the United States and the …