Guilty as Charged: Reflections on TRA 17

Document Type

Article

Publication Date

2017

Abstract

On November 9, 2017, Sen. Orrin Hatch (R-UT) unveiled his version of the “Tax Cuts and Jobs Act” (TRA 17S). In some ways, this version represents an improvement over the House version (TRA 17H). But in other ways, it is worse. Specifically, while the inbound base erosion proposals are better than the House version, they raise some similar issues, and the outbound proposals avoid one major problem with the House version by creating another, worse problem.

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