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Tax Policy and Organizational Form: Assessing the Effects of the Tax Cuts and Jobs Act of 2017

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  • Erin Henry
  • George A. Plesko
  • Steven Utke

Abstract

We provide historical context to assess the implications of the Tax Cuts and Jobs Act of 2017 (TCJA) on organizational form. We review the Tax Reform Act of 1986 (TRA86) to assess the extent of organizational form changes in response to changing tax incentives and the effects of those organizational form changes on business operations. We develop a simple analytic model to provide insight into the incentives created by the TCJA and briefly summarize practitioner observations regarding the incentives affecting organizational form decisions. Results suggest that an array of factors make the organizational form decision more difficult and less predictable than in 1986.

Suggested Citation

  • Erin Henry & George A. Plesko & Steven Utke, 2018. "Tax Policy and Organizational Form: Assessing the Effects of the Tax Cuts and Jobs Act of 2017," National Tax Journal, National Tax Association;National Tax Journal, vol. 71(4), pages 635-660, December.
    • Handle: RePEc:ntj:journl:v:71:y:2018:i:4:p:635-660
    DOI: 10.17310/ntj.2018.4.03
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    Cited by:

    1. Wojciech Kopczuk & Eric Zwick, 2020. "Business Incomes at the Top," Journal of Economic Perspectives, American Economic Association, vol. 34(4), pages 27-51, Fall.
    2. Christine L. Dobridge & Patrick Kennedy & Paul Landefeld & Jacob Mortenson, 2023. "The TCJA and Domestic Corporate Tax Rates," Finance and Economics Discussion Series 2023-078, Board of Governors of the Federal Reserve System (U.S.).
    3. Massenz, Gabriella, 2023. "On the behavioral effects of tax policy," Other publications TiSEM eb44a9f7-b859-480d-b2e4-4, Tilburg University, School of Economics and Management.

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