The Thinking Behind the Tax Cuts and Jobs Act – Assuming There Was Some

Linda Sugin’s paper about the Tax Cuts and Jobs Act, published in the Yale Law Journal, was featured in a Forbes article.

Linda Sugin, Associate Dean for Academic Affairs, at Fordham University School of Law thinks about the Tax Cuts And Jobs Act in a much different way then practitioners like myself think about the act.  While we are contemplating how to keep clients in compliance and take advantage of the goodies, she contemplates what values are expressed in the act in The Social Meaning of the Tax Cuts and Jobs Act, recently published in the Yale Law Journal. The paper discussed five priorities and values reflected in TCJA:

 

1. The traditional family is best;
2. Individuals have greater entitlement to their capital than to their labor;
3. People are autonomous individuals;
4. Charity is for the rich;
5. Physical things are important.

Read full article.