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TCJA the false dawn of tax reform by Doron Narotzki and Vered Narotzki

By: Narotzki, Doron.
Contributor(s): Narotzki, Vered.
Material type: TextTextSubject(s): POLITICA FISCAL | REFORMA | ESTABILIZACION ECONOMICA In: Tax Notes International v. 117, n. 3, January 20 2025, p. 431-436Summary: In this article, the authors argue that the Tax Cuts and Jobs Act’s short-term economic stimulus has been overshadowed by mounting fiscal challenges and unfulfilled promises. They highlight concerns about the sustainability of extending the expiring provisions without addressing revenue shortfalls and call for a targeted restructuring of the TCJA provisions to prioritize long-term fiscal stability over short-term political gain.
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In this article, the authors argue that the Tax Cuts and Jobs Act’s short-term economic stimulus has been overshadowed by mounting fiscal challenges and unfulfilled promises. They highlight concerns about the sustainability of extending the expiring provisions without addressing revenue shortfalls and call for a targeted restructuring of the TCJA provisions to prioritize long-term fiscal stability over short-term political gain.

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