000 01113nam a22002057a 4500
999 _c150726
_d150726
003 ES-MaIEF
005 20250603120352.0
007 ta
008 250603t2025 xxu||||| |||| 00| 0 eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
100 _964589
_aNarotzki, Doron
245 1 0 _aTCJA
_bthe false dawn of tax reform
_c by Doron Narotzki and Vered Narotzki
520 _aIn 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.
650 4 _948067
_aPOLITICA FISCAL
650 4 _910750
_aREFORMA
650 4 _942545
_aESTABILIZACION ECONOMICA
700 1 _972318
_aNarotzki, Vered
773 0 _9173121
_oOP 138-Bis2025/117/3
_tTax Notes International
_w(IEF)124525
_x 1048-3306
_g v. 117, n. 3, January 20 2025, p. 431-436
942 _cART