A Critique of BEAT Critiques

7 Pages Posted: 31 Dec 2018

See all articles by Omri Y. Marian

Omri Y. Marian

University of California, Irvine School of Law

Date Written: December 5, 2018


Of all the new base-broadening rules enacted in the Tax Cut and Jobs Act, none has been subject to more complaints than the BEAT. The essay argues, that while there is much to improve about the BEAT, a significant part of the criticism against it is unwarranted. Many of the critiques make use of unlikely hypothetical business structures to demonstrate supposed failures in the operation of the new law. Many of the hypotheticals used, however, are either irrelevant (as they assume business structures that no taxpayers would reasonably use) or extremely rare. In other instances the examples used are more realistic, but the complaints are made against the successful operation of the law as intended.

Keywords: TCJA, BEAT, International Tax, Tax Refrom

JEL Classification: K34, H20, H25, H26

Suggested Citation

Marian, Omri Y., A Critique of BEAT Critiques (December 5, 2018). Columbia Journal of Tax Law Tax Matters, Vol. 10, No. 1, 2018, Available at SSRN: https://ssrn.com/abstract=3300869

Omri Y. Marian (Contact Author)

University of California, Irvine School of Law ( email )

401 E. Peltason Dr.
Ste. 1000
Irvine, CA 92697-1000
United States

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