How Taxpayers Are Taking To Tax Reform So Far

Law360 (August 9, 2018, 6:19 PM EDT) -- Less than a year after the most significant U.S. tax reform legislation since 1986 was signed into law, it is still too early to predict the long-term effects. A number of technical uncertainties remain and taxpayers are continuing to evaluate how best to respond to even those portions of the Tax Cuts and Jobs Act that are relatively well-understood. Many appear wary that a future administration could do away with the act’s low tax rates and other incentives.

While the effects of the act on taxpayer behavior have not been as drastic as some expected, taxpayers have begun to adjust and...

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