Hostname: page-component-745bb68f8f-5r2nc Total loading time: 0 Render date: 2025-01-11T10:39:46.559Z Has data issue: false hasContentIssue false
  • English
  • Français

The Tax Cuts and Jobs Act of 2017 and the Pharmaceutical Industry

Published online by Cambridge University Press:  01 January 2021

Michael S. Sinha  and
Aaron S. Kesselheim
Get access Rights & Permissions [Opens in a new window]

Abstract

An abstract is not available for this content so a preview has been provided. Please use the Get access link above for information on how to access this content.
Image of the first page of this content. For PDF version, please use the ‘Save PDF’ preceeding this image.'
Type
Columns: Health Policy Portal
Information
Journal of Law, Medicine & Ethics , Volume 46 , Issue 3: The Medicalization of Poverty; Perspectives of Alzheimer's Disease: Ethical, Legal, and Social Issues , Fall 2018 , pp. 806 - 808
Copyright
Copyright © American Society of Law, Medicine and Ethics 2018

Access options

Get access to the full version of this content by using one of the access options below. (Log in options will check for institutional or personal access. Content may require purchase if you do not have access.)

References

U.S Department of the Treasury, Office of Tax Analysis, Tax Expenditures, available at <https://www.treasury.gov/resource-center/tax-policy/Documents/Tax-Expenditures-FY2017.pdf> (last visited August 3, 2018).+(last+visited+August+3,+2018).>Google Scholar
U.S. Government Accountability Office, Corporate Income Tax – Most Large Profitable U.S. Corporations Paid Tax but Effective Tax Rates Differed Significantly from the Statutory Rate, GAO-16-363 (2016), available at <http://www.gao.gov/assets/680/675844.pdf> (last visited August 3, 2018).+(last+visited+August+3,+2018).>Google Scholar
Credit Suisse, US Biopharma Tax Analysis (2017), available at <https://research-doc.credit-suisse.com/docView?language=ENG&format=pdf&sourceid=emblast&document_id=1080024001&serialid=aHqk5tJr2lAqsjeCCoFdVsmFFXD4pp3dDsh6RmQTYOg%3D> (last visited September 19, 2018); Institute on Taxation and Economic Policy, Fortune 500 Companies Hold a Record $2.6 Trillion Offshore (2017), available at <https://itep.org/wp-content/uploads/pre0327.pdf> (last visited September 18, 2018).+(last+visited+September+19,+2018);+Institute+on+Taxation+and+Economic+Policy,+Fortune+500+Companies+Hold+a+Record+$2.6+Trillion+Offshore+(2017),+available+at++(last+visited+September+18,+2018).>Google Scholar
Id.Google Scholar
U.S. Senate Permanent Subcommittee on Investigations, Repatriating Offshore Funds: 2004 Tax Windfall for Select Multinationals (2011) <https://www.hsgac.senate.gov/download/report-psi-majority-staff-report-repatriating-offshore-funds-oct-2011> (last visited August 3, 2018).+(last+visited+August+3,+2018).>Google Scholar
Id.Google Scholar
Office of Senator Cory A. Booker, With New Tax Savings, Drug Companies Start by Rewarding Shareholders, Not Patients Struggling with Skyrocketing Prices, April 19, 2018, available at <https://www.scribd.com/document/375935848/Pharma-Tax-Report-April-2018> (last visited August 3, 2018).+(last+visited+August+3,+2018).>Google Scholar
Kesselheim, A.S., Tan, Y.T., and Avorn, J., “The Roles of Academia, Rare Diseases, and Repurposing in the Development of the Most Transformative Drugs,” Health Affairs 34, no. 2 (2015):286-294.CrossRefGoogle Scholar