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Companies across all industries and sectors would pay an average effective tax rate of 9 percent next year under the Republican tax-overhaul bill, a Penn Wharton Budget Model study said on Tuesday.

By 2027, that average effective rate would double to 18 percent—because of some corporate tax breaks that would move off the books, according to researchers for the economic policy center at the University of Pennsylvania’s Wharton School of Business.

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