Document Type
Article
Publication Date
6-25-2018
Abstract
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.
Keywords
Tax Cuts and Jobs Act, TCJA, marginal tax rates, rate increases, preference for married taxpayers, removal of the marriage penalty, new deduction for unincorporated business income, qualified business income deduction, stacking of capital gains on top of ordinary income
Publication Title
Tax Notes
Repository Citation
Shuldiner, Reed, "Marginal Rates Under the TCJA" (2018). All Faculty Scholarship. 1992.
https://scholarship.law.upenn.edu/faculty_scholarship/1992
Included in
Economic Policy Commons, Law and Economics Commons, Law and Society Commons, Taxation Commons, Taxation-Federal Commons, Tax Law Commons
Publication Citation
159 Tax Notes 1911 (2018)