Willard Taylor Authors Tax Notes Article on Tax Cuts and Jobs Act

April 9, 2018

In his article “Tax Cuts and Jobs Act – A Missed Opportunity?” published on April 9 in Tax Notes, Willard Taylor argued that the Tax Cuts and Jobs Act does not address certain important long-standing tax issues. The Act did not take advantage of the opportunity to address problems, such as defects in the payroll tax system and the distortive effect of tax on entity choice for businesses, and in fact complicated those issues.