摩根大通表示，特朗普税改法案中所谓的第899条款导致了“相当大的不确定性”可能影响高达3500亿美元的年度投资收益。

　　“虽然美国实体发行债券的投资组合收益基本上可以免税，但非美国实体发行债券的股息、租金和收入则不然，” 摩根大通以Nikolaos Panigirtzoglou为首的策略师在6月5日的一份报告中写道。

　　他们补充说，过去的经验表明，“即使是适度的资本税也可能因改变投资者和发行人的动机而导致显着的变化。按20%的税率计算可能增加约700亿美元的税收。“

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