Wednesday, July 31, 2019
Jeff Hoopes (Research Director, UNC Tax Center), The TCJA Effects Tracker:
What Do We Know About the Effects of the Tax Cuts and Jobs Act?
On December 22, 2017, the U.S. tax code was dramatically changed when what is commonly referred to as the Tax Cuts and Jobs Act (TCJA) was signed into law. As tax scholars, we have a keen interest in knowing how the TCJA will change the world. On this page, we are posting empirical academic studies that focus on specific provisions of this monumental tax reform.
We plan to update this page as more studies come out, so check back regularly to see what else we have learned about the effects of tax reform.
Many of these articles below I have curated on my own. However, if you would like to request that we add a study, please email me at email@example.com. We are only posting studies that are hosted elsewhere (we prefer they be accessible on SSRN), and that are (1) empirical, (2) academic and (3) focus on the TCJA.