Law Commons^™

Revising The Tax Law: The Tcja And Its Place In The History Of Tax Reform, Jennifer Bird-Pollan

Law Faculty Scholarly Articles

Tax reform in the United States seems like a nearly unending process.

Despite this nearly constant tweaking of the law, there has not been a major

revision of the tax law in the U.S. since the bipartisan efforts that led to the

1986 tax reform. The law known as the Tax Cuts and Jobs Act (or "TCJA")

of 2017 (which most commentators continue to call it, and which title I will

use here, although the title was not formally enacted as part of the bill, leaving

the bill without an official name) represents the first major piece of tax

legislation …

Social Security Reform: Fundamental Restructuring Or Incremental Change?, Kathryn L. Moore

Law Faculty Scholarly Articles

In light of Social Security's long-term deficit, reform of the system appears inevitable. Commentators and policymakers have offered a wide range of possible reforms. This Article describes and analyzes five possible types of reform: (1) individual accounts, (2) progressive price indexing, (3) general revenue and/or estate tax revenue financing, (4) increasing the maximum taxable wage base, and (5) increasing the normal retirement. The Article opposes the first two proposed changes, individual accounts and progressive price indexing, because they would fundamentally restructure the current system. The Article recommends that Social Security's financing difficulties be addressed by a combination of estate tax …