US Tax Reform: Worth Waiting 30 Years For? (Presentation Slides)

39 Pages Posted: 24 Jun 2018

See all articles by Mindy Herzfeld

Mindy Herzfeld

University of Florida Levin College of Law

Date Written: May 30, 2018

Abstract

These slides were prepared for lecture I presented in Stockholm on May 30, 2018, for IFA YIN meeting. The presentation considers the enactment of Pub.L. 115-97, informally known as the Tax Cuts & Jobs Act (TCJA), within the context of U.S. and global tax developments over the past 30 years. It highlights why, in important respects, the TCJA may be considered a repudiation of the fundamental principles on which the US international tax system was built in the early 20th century. Unfortunately, I fail to come up with an answer to the question posed: was the TCJA worth waiting 30 years for?

Suggested Citation

Herzfeld, Mindy, US Tax Reform: Worth Waiting 30 Years For? (Presentation Slides) (May 30, 2018). Available at SSRN: https://ssrn.com/abstract=3192483 or http://dx.doi.org/10.2139/ssrn.3192483

Mindy Herzfeld (Contact Author)

University of Florida Levin College of Law ( email )

P.O. Box 117625
Gainesville, FL 32611-7625
United States

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