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Guilty as Charged: Reflections on TRA 17

6 Pages Posted: 7 Dec 2017  

Reuven S. Avi-Yonah

University of Michigan Law School

Date Written: November 25, 2017

Abstract

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. Available at SSRN: https://ssrn.com/abstract=3077342

Reuven 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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