Marginal Rates Under the TCJA

16 Pages Posted: 25 Jul 2018

See all articles by Reed Shuldiner

Reed Shuldiner

University of Pennsylvania Law School


In this report, Shuldiner argues that although the Tax Cuts and Jobs Act appears to offer an across-the board reduction in individual marginal tax rates augmented by an additional 20 percent reduction in rates on unincorporated business income, the situation is significantly more complex.

Keywords: Tax Cuts and Jobs Act, TCJA, marginal tax rates, rate increases, preference for married taxpayers, removal of the marriage penalty, new deduction for unincorporated business income, qualified business income deduction, stacking of capital gains on top of ordinary income

JEL Classification: H24, H25, J12, K34

Suggested Citation

Shuldiner, Reed, Marginal Rates Under the TCJA. Tax Notes, Vol. 159, p. 1911, 2018, U of Penn, Inst for Law & Econ Research Paper No. 18-16, Available at SSRN:

Reed Shuldiner (Contact Author)

University of Pennsylvania Law School ( email )

3501 Sansom Street
Philadelphia, PA 19104
United States
215-898-6536 (Phone)
215-573-2025 (Fax)

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