Document Type


Degree Name

Master of Laws


The Tax Cuts and Jobs Act is the most significant overhaul of the U.S. federal tax system in the last two decades. This paper seeks to discuss some of its most significant provisions and examine their overall impact on the U.S. economy, especially throughout the ongoing coronavirus pandemic.

This paper begins by undertaking an overview of the legislative history of the Act and then proceeds to discuss three provisions of the Tax Cuts and Jobs Acts which have had a tremendous impact on the U.S. economy by altering some major provisions of the United States Internal Revenue Code of 1986. I conclude my review and discussion of each provision by providing a critique of the provision and proposing recommendations and amendments which should be made to the Act, if these provisions are to remain viable, in light of recent developments.


Law | Law and Economics | Legislation | Taxation-Federal | Tax Law

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