THE TAX CUTS AND JOBS ACT: WHERE ARE WE NOW AND WHAT COMES NEXT?
Thursday, May 17
WELCOME AND INTRODUCTION
Rosanne Altshuler, President, National Tax Association
THE TAX CUTS AND JOBS ACT: A TAX SYSTEM FOR THE 21ST CENTURY?
Organizers: Paul Landefeld, Joint Committee on Taxation and Kim Rueben, Urban-Brookings Tax Policy Center
WHAT WILL PASS THROUGH BUSINESSES LOOK LIKE UNDER THE TAX CUTS AND JOBS ACT?
Organizer: Matthew Smith, U.S. Department of Treasury
Choice-of-Entity Decisions Under the New Tax Act
Tax Policy and Organizational Form: Estimating the Effects of the Tax Cuts and Jobs Act (SLIDES)
Examining S Corp Losses: How are they used and what changed under TCJA? Katherine Lim, Elena Patel, U.S. Department of Treasury and Molly Saunders-Scott, Congressional Budget Office
The Impact of Preferential Rates on Pass-Through Businesses: Evidence from Kansas?
Speaker: Thomas Barthold, Chief of Staff, Joint Committee on Taxation
THE FUTURE OF ITEMIZED DEDUCTIONS
Organizer: Joseph Rosenberg, Urban-Brookings Tax Policy Center (for the American Tax Policy Institute)
Implications of the TCJA for Charitable Giving (SLIDES)
The Effects of the TCJA Individual Income Tax Provisions Across Income Groups and Across the States (SLIDES)
The Mortgage Interest Deduction and the Housing Market (SLIDES)
STATE AND LOCAL BUDGET CONSEQUENCES AND RESPONSES
Organizer: Tracy Gordon, Urban-Brookings Tax Policy Center
The Death and Life of the State and Local Tax Deduction
The Power Not to Tax: Using State Charitable Tax Expenditures to Fund Public Goods after TCJA
Upending Local Tax Reform: Impacts of TCJA on the District
Friday, May 18
WHAT IS THE NEW INTERNATIONAL TAX LANDSCAPE AND HOW WILL MULTINATIONAL FIRMS NAVIGATE IT?
Organizer: Li Liu, International Monetary Fund
The Consequences of the TCJA’s International Provisions: Lessons from Existing Research (SLIDES)
The Business Cycle and the Deduction for Foreign Derived Intangible Income: A Historical Perspective (SLIDES)
Assessing US Global Tax Competitiveness after Tax Reform
Analysis of US Corporate Tax Reform Proposals and their Effects for Europe and Germany (SLIDES)
TAX PLANNING AND ADMINISTRATION UNDER THE TAX CUTS AND JOBS ACT
Organizer: Fadi Shaheen, Rutgers Law School (for the American Tax Policy Institute)
Gaming the New Rates on Business Income (SLIDES)
The BEAT and the Treaties (SLIDES)
Tax Administration in the Digital Age: Globalization, Automation, and Taxpayer Rights (SLIDES)
Speaker: Richard Rubin, Wall Street Journal
TAX REFORM AND THE AFFORDABLE CARE ACT
Organizer: Pamela Moomau, Joint Committee on Taxation
Mandating Insurance Coverage for High-Income Individuals
Does the Individual Mandate affect Insurance Coverage?
Projecting Effects of the Mandate Repeal on Non-Group Enrollment and Premiums