The Tax Cuts and Jobs Act of 2017 (TCJA) instituted the most substantial changes in
taxation in decades and was designed to boost the economy via supply-side incentives. This …

Abstract The Tax Cuts and Jobs Act (TCJA) of 2017 introduced sweeping changes to
individual and corporate taxation. We summarize the major provisions, trace the origins of …

We use a cost-of-capital framework to analyze the long-run steady state and transition path
for GDP as a result of the 2017 tax law. We predict that, for the law as written, the long-run …

This paper examines the Tax Cuts and Jobs Act (TCJA) of 2017, the largest tax overhaul
since 1986. The new tax law makes substantial changes to the rates and bases of both the …

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 …

The recently passed Tax Cuts and Jobs Act will reduce total federal revenues by about 4%
between 2018 and 2027. The law makes multiple changes to the taxation of individuals and …

The tax legislation commonly referred to as the Tax Cuts and Jobs Act (Public Law 115-97)
came into effect in 2018. The new tax law was flawed in five important ways. First, the law …

We analyze the initial corporate response to the 2017 enactment of the “Tax Cuts and Jobs
Act”(TCJA). The TCJA changed many corporate tax provisions, including a reduction of the …

Third, the topic of this hearing is about the appropriate size and scope of government—a
topic on which reasonable people can disagree. However, if Congress decides that current …

This paper estimates the change in optimal labor supply and household welfare resulting
from the Tax Cuts and Jobs Act (TCJA) of 2017. We estimate labor supply elasticities using …