434Л. Лыкова, Институт экономики РАН, РФ, 117218 Москва, Нахимовский пр-т, 32 (lykoval@inecon.ru)
Аннотация. Исследуются основные элементы налоговой реформы 2017 г. в США. Проведен анализ новаций в налогообложении прибыли корпораций (снижение налоговой ставки, новые элементы налогообложения трансграничных финансовых потоков, инвестиционные налоговые льготы). Рассмотрены изменения модели налогообложения индивидуальных доходов. Показано, что наиболее существенные выгоды от реформы по абсолютным значениям получают состоятельные категории населения. Охарактеризованы новые элементы налоговой системы, которые могут затронуть состояние рынка труда.
Ключевые слова: налоговая реформа, налог на прибыль корпораций, индивидуальный подоходный налог, федеральный бюджет, налоговые ставки
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