New Issue of National Tax Journal

The December 2018 issue of the National Tax Journal is focused on research relevant to last year’s Tax Cuts and Jobs Act:

A Preliminary Assessment of the Tax Cuts and Jobs Act of 2017 

William Gale, Hilary Gelfond, Aaron Krupkin, Mark J. Mazur, and Eric Toder

Income-Based Effective Tax Rates and Choice-of-Entity Considerations under the 2017 Tax Act 

Bradley T. Borden

Tax Policy and Organizational Form: Assessing the Effects of the Tax Cuts and Jobs Act of 2017

Erin Henry, George A. Plesko, and Steven Utke

Examining S-Corporation Losses and How They Are Used 

Katherine Lim, Elena Patel, and Molly Saunders-Scott

Pass-Through Entity Responses to Preferential Tax Rates: Evidence on Economic Activity and Owner Compensation in Kansas 

Jason DeBacker, Lucas Goodman, Bradley T. Heim, Shanthi P. Ramnath, and Justin M. Ross

The Consequences of the Tax Cut and Jobs Act’s International Provisions: Lessons from Existing Research

Dhammika Dharmapala

The Business Cycle and the Deduction for Foreign Derived Intangible Income: A Historical Perspective 

Tim Dowd and Paul Landefeld

Assessing U.S. Global Tax Competitiveness after Tax Reform

Andrew B. Lyon and William A. McBride

Missing the Mark: Evaluating the New Tax Preferences for Business Income 

Ari Glogower and David Kamin

Mandating Health Insurance Coverage for High-Income Individuals

Paul D. Jacobs

 

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