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Avi-Yonah, Reuven S. [Author] ; Batchelder, Lily L. [Other]; Fleming, J. Clifton [Other]; Gamage, David [Other]; Glogower, Ari D. [Other]; Hemel, Daniel Jacob [Other]; Kamin, David [Other]; Kane, Mitchell [Other]; Kysar, Rebecca M. [Other]; Miller, David S. [Other]; Shanske, Darien [Other]; Shaviro, Daniel [Other]; Viswanathan, Manoj [Other]

The Games They Will Play

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  • Media type: E-Book
  • Title: The Games They Will Play : Tax Games, Roadblocks, and Glitches under the House and Senate Tax Bills
  • Contributor: Avi-Yonah, Reuven S. [Author]; Batchelder, Lily L. [Other]; Fleming, J. Clifton [Other]; Gamage, David [Other]; Glogower, Ari D. [Other]; Hemel, Daniel Jacob [Other]; Kamin, David [Other]; Kane, Mitchell [Other]; Kysar, Rebecca M. [Other]; Miller, David S. [Other]; Shanske, Darien [Other]; Shaviro, Daniel [Other]; Viswanathan, Manoj [Other]
  • Published: [S.l.]: SSRN, [2018]
  • Extent: 1 Online-Ressource (36 p)
  • Language: English
  • DOI: 10.2139/ssrn.3084187
  • Identifier:
  • Origination:
  • Footnote: Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments December 7, 2017 erstellt
  • Description: This report describes various tax games, roadblocks, and glitches in the tax legislation currently before Congress, titled the Tax Cuts and Jobs Act (TCJA). The complex rules proposed in the House and Senate bills will allow new tax games and planning opportunities for well-advised taxpayers, which will result in unanticipated consequences and costs. These costs may not currently be fully reflected in official estimates already showing the bills adding over $1 trillion to the deficit in the coming decade. Other proposed changes will encounter legal roadblocks that will jeopardize critical elements of the legislation. Finally, in other cases, technical glitches in the legislation may improperly and haphazardly penalize or benefit individual and corporate taxpayers. This report highlights particular areas of concern that have been identified by a number of leading tax academics, practitioners, and analysts. An updated report, reflecting analysis of the conference bill released on December 15th, has been posted here: http://ssrn.com/abstract=3089423
  • Access State: Open Access