Non-profit Colleges' Responses to the Net Investment Income Tax—Evidence from the Tax Cut and Job Act

• In Event: Nonprofit and NGO Administration I

Brief Overview

The 2017 Tax Cut and Job Act (TCJA) imposed a net investment income tax on wealthy private-non-profits colleges. This paper evaluates colleges’ tax avoidance and tax-shifting behaviors in response to this policy.

Author

• Yung-Yu Tsai, University of Missouri