The Gift That Keeps on Taking: How the TCJA Undermines Societal Health

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Date

2020-12-22

Authors

Petrik, Reece

Journal Title

Journal ISSN

Volume Title

Publisher

University of Oregon School of Law

Abstract

This Comment will focus on how recent changes to the standard deduction under the TCJA have altered the charitable behaviors of U.S. citizens. Further, it argues these changes will likely cause greater income inequality and worse health outcomes for some of the most vulnerable portions of the U.S. population.

Description

28 pages

Keywords

Tax law, Tax Cuts and Jobs Act of 2017, Immigration, Healthcare

Citation

99 Or. L. Rev. 273