A preliminary assessment of the Tax Cuts and Jobs Act of 2017 William Gale, Hilary Gelfond, Aaron Krupkin, Mark J. Mazur and Eric Toder
Contributor(s): Gale, William G
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Material type: 
ArticlePublisher: 2018Subject(s): IMPUESTOS | SISTEMA FISCAL | REFORMA | ESTADOS UNIDOSOnline resources: Click here to access online
In:
National Tax Journal v. 71, n. 4, December 2018, p. 589-612Summary: The Tax Cuts and Jobs Act of 2017 was the largest tax overhaul since 1986. Our assessment — based on a variety of sources — suggests that the act will do the following: stimulate the economy in the near term but have small impacts on long-term growth; reduce federal revenues; make the distribution of after-tax income less equal; simplify taxes in some ways but create new complexity and compliance issues in others; and reduce health insurance coverage and charitable contributions. Its ultimate effects will depend on how other countries, the Federal Reserve Board, and future Congresses respond.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 233/2018/4-2 (Browse shelf) | Available | OP 233/2018/4-2 |
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The Tax Cuts and Jobs Act of 2017 was the largest tax overhaul since 1986. Our assessment — based on a variety of sources — suggests that the act will do the following: stimulate the economy in the near term but have small impacts on long-term growth; reduce federal revenues; make the distribution of after-tax income less equal; simplify taxes in some ways but create new complexity and compliance issues in others; and reduce health insurance coverage and charitable contributions. Its ultimate effects will depend on how other countries, the Federal Reserve Board, and future Congresses respond.
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