Base Broadening Gone Wrong: Work-Related Costs and the TCJA

Tax Notes Federal, 2019

13 Pages Posted: 30 Sep 2019

See all articles by Alan D. Viard

Alan D. Viard

American Enterprise Institute

Date Written: July 22, 2019


Tax policy scholars often advocate broadening the tax base. Not all base broadening is created equal, however. A fundamental tax policy principle, firmly grounded in economic theory, requires that an income tax allow deductions for the costs of earning income, including work-related costs. Base broadening that removes those deductions is misdirected. Unfortunately, the Tax Cuts and Jobs Act implemented that type of base broadening by suspending tax relief for moving expenses and employee business expenses for 2018 through 2025.

Suggested Citation

Viard, Alan D., Base Broadening Gone Wrong: Work-Related Costs and the TCJA (July 22, 2019). Tax Notes Federal, 2019, Available at SSRN:

Alan D. Viard (Contact Author)

American Enterprise Institute ( email )

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