Guilty as Charged: Reflections on TRA 17

7 Pages Posted: 7 Dec 2017 Last revised: 11 Jan 2018

Date Written: November 25, 2017


On November 9, 2017, Sen. Orrin Hatch (R-UT) unveiled his version of the “Tax Cuts and Jobs Act” (TRA 17S). In some ways, this version represents an improvement over the House version (TRA 17H). But in other ways, it is worse. Specifically, while the inbound base erosion proposals are better than the House version, they raise some similar issues, and the outbound proposals avoid one major problem with the House version by creating another, worse problem.

Keywords: Tax Reform, Tax Cuts and Jobs Act

JEL Classification: H26

Suggested Citation

Avi-Yonah, Reuven S., Guilty as Charged: Reflections on TRA 17 (November 25, 2017). Tax Notes, Vol. 157, No. 8, November 2017, U of Michigan Law & Econ Research Paper No. 17-023, U of Michigan Public Law Research Paper No. 582, Available at SSRN:

Reuven S. Avi-Yonah (Contact Author)

University of Michigan Law School ( email )

625 South State Street
Ann Arbor, MI 48109-1215
United States
734-647-4033 (Phone)

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