总的来看,影响没那么大。对于现有税率超过新Corporate Tax的公司来讲,每股EPS的影响在-5%到-15%之间。对现有税率低于新公司税的公司来讲影响较大。
https://www.bloomberg.com/news/articles/2021-09-13/high-earners-companies-in-democrats-sights-what-s-in-tax-plan
https://www.bloomberg.com/news/articles/2021-09-13/high-earners-companies-in-democrats-sights-what-s-in-tax-plan