TaxProf Blog

Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Wednesday, August 1, 2018

Shuldiner: Marginal Rates Under The TCJA

Reed Shuldiner (Pennsylvania), Marginal Rates Under the TCJA, 159 Tax Notes 1911 (June 25, 2018):

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.

Figure 4

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