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Type: Financial report / equity strategy analysis
File Size: 674 KB
Summary

This document is page 25 of a 'Equity Strategy Focus Point' report produced by Bank of America Merrill Lynch, dated January 29, 2017. The text outlines methodologies for calculating the financial impact of changes in corporate tax rates and interest deductibility on company earnings, specifically mentioning calculations for the S&P 500. The document bears a 'HOUSE_OVERSIGHT' Bates stamp, indicating it was part of a document production for a congressional investigation.

Organizations (3)

Name Type Context
Bank of America Merrill Lynch
Logo and text in footer indicating the source of the report.
S&P 500
Referenced in the context of calculating the impact of lower corporate tax rates on earnings.
House Oversight Committee
Implied by the Bates stamp 'HOUSE_OVERSIGHT_023093'.

Key Quotes (2)

"The impact of a lower corporate tax rate on company earnings is directly proportional to the difference between the current domestic tax rate and the proposed tax rate."
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Quote #1
"We estimate the cost associated with the removal of the net interest expense deduction from taxable income by multiplying the net interest expense by the tax rate."
Source
HOUSE_OVERSIGHT_023093.jpg
Quote #2

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