Document Type
Article
Publication Title
Minnesota Law Review
Abstract
In the final months of 2017, Congress enacted the most expansive tax legislation in decades, with sweeping changes to the rules for taxing individuals and business, the deductibility of state and local taxes, and the international tax regime. The tax legislation was drafted and passed quickly through a rushed process, denying legislators and the public sufficient time to analyze the provisions of the legislation—many of which are highly complex. This Article is an effort to supply the analysis and deliberation that should have accompanied the bill’s passage, and de-scribes key problem areas in the tax legislation.
First Page
1439
Volume
103
Publication Date
2019
Recommended Citation
Kamin, David; Gamage, David; Glogower, Ari; Kysar, Rebecca; Shanske, Darien; Avi-Yonah, Reuven; Batchelder, Lily; Fleming, J. Clifton; Hemel, Daniel J.; Kane, Mitchell A.; Miller, David; Shaviro, Daniel N.; and Viswanathan, Manoj, "The Games They Will Play: Tax Games, Roadblocks, and Glitches Under the 2017 Tax Legislation" (2019). Faculty Articles. 51.
https://gretchen.law.nyu.edu/fac-articles/51
