000			02308nab a2200289 c 4500
999			_c145332 _d145332
003			ES-MaIEF
005			20220207171229.0
007			ta
008			220207t2021 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_968042 _aKallen, Cody
245		0	_aEstimating the distributional implications of the Tax Cuts and Jobs Act _c Cody Kallen and Aparna Mathur
260			_c2021
500			_aResumen
504			_aBibliografía.
520			_aThis paper provides a distributional analysis of the Tax Cuts and Jobs Act (TCJA), with implications for American households from changes to the individual income and corporate income taxes. We model the impact on average tax rates and after-tax incomes using tax records data from the 2011 Internal Revenue Service public use file and the open-source Tax-Calculator microsimulation model. We find that the effects of the TCJA vary widely across and within income deciles depending upon family structure, the choice of equivalence scales, and whether the impacts are short term or long term. When appropriately accounting for differences in tax unit size, through 2025 the individual income tax changes of the TCJA appear progressive. Failing to account for these differences obscures these progressive effects because larger families benefiting from the expansion of the child tax credit have higher incomes. Combining individual income and business tax provisions in the static scenario, the TCJA is likely to result in short-term increases in after-tax incomes across all deciles, with longer-term decreases for the lower-income households if the individual income tax provisions are allowed to expire. Even in the short run, the gains are significantly lower for those below the top decile. In the long-run dynamic scenario, the TCJA appears regressive, with income gains skewed toward the top.
650			_aIMPUESTOS _947460
650			_aPROGRESIVIDAD _948160
650			_aREDISTRIBUCION _948219
650			_aPOLITICA FISCAL _948067
650			_aDERECHO TRIBUTARIO _942375
650			_aEVALUACION _944020
650			_aESTADOS UNIDOS _942888
700			_954001 _aMathur, Aparna
773	0		_9166495 _oOP 233/2021/3 _tNational Tax Journal _w(IEF)86491 _x 0028-0283 _gv. 74, n. 3, September 2021, p. 721-759
942			_cART