Strategic Nonconformity to the TCJA, Part I: Personal Income Taxes

TAX NOTES STATE, JULY 6, 2020

4 Pages Posted: 2 Oct 2020

See all articles by Adam B. Thimmesch

Adam B. Thimmesch

University of Nebraska College of Law

Darien Shanske

University of California, Davis - School of Law

David Gamage

Indiana University Maurer School of Law

Date Written: 2020

Abstract

This essay analyzes ways that U.S. state governments can raise revenue by rethinking whether and how they conform to the Tax Cuts and Jobs Act. This essay is the first in a two-part series, with this essay focusing on strategic nonconformity with the TCJA for state-level personal income taxes, and with the second essay in the series to then focus on strategic nonconformity with the
TCJA for state-level corporate income taxes.

Keywords: tax law, tax policy, fiscal federalism, conformity, state tax, budget crisis

JEL Classification: K34

Suggested Citation

Thimmesch, Adam B. and Shanske, Darien and Gamage, David, Strategic Nonconformity to the TCJA, Part I: Personal Income Taxes (2020). TAX NOTES STATE, JULY 6, 2020, Available at SSRN: https://ssrn.com/abstract=3675778

Adam B. Thimmesch

University of Nebraska College of Law ( email )

103 McCollum Hall
P.O. Box 830902
Lincoln, NE 68583-0902
United States

Darien Shanske

University of California, Davis - School of Law ( email )

400 Mrak Hall Dr
Davis, CA CA 95616-5201

David Gamage (Contact Author)

Indiana University Maurer School of Law ( email )

211 S. Indiana Avenue
Bloomington, IN 47405
United States

HOME PAGE: http://www.law.indiana.edu/about/people/bio.php?name=gamage-david

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