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The Booming Economy, Not The 2017 Tax Act, Is Fueling Corporate Tax Receipts
Corporate tax revenues boomed in 2021 and some supporters of the 2017 Tax Cuts and Jobs Act argue that the big tax reductions in the...
View ArticleProposed FairTax Rate Would Add Trillions to Deficits Over Ten Years
In a deal that secured Kevin McCarthy the speakership, House Republicans plan to vote on the FairTax Act of 2023 (H.R. 25), which would...
View ArticleSweeping Changes and an Uncertain Legacy
This paper summarizes major individual and corporate tax provisions of the 2017 Tax Cuts and Jobs Act (TCJA), traces its origins, and compares its changes to previous tax changes. We examine its...
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