Corporations

Online
Essay
Corporate Behavior and the Tax Cuts and Jobs Act
Nicholas H. Cohen
Nicholas Cohen is the Founder and Principal of LobbySeven LLC, where he regularly publishes on fiscal policy through a quantitative lens.
Manoj Viswanathan
Manoj Viswanathan is an Associate Professor of Law at the University of California, Hastings College of the Law.

Thanks to Amrita Sethi for outstanding research assistance.

The Tax Cuts and Jobs Act of 2017 (the “TCJA”) fundamentally altered United States tax law.