Trump’s Take: A Tale of Two Tax Plans, Countless Promises and the Precarious Path to Enactment
Journal
United States
Bulletin for International Taxation 2017 (Volume 71), No. 2
In this article, the author provides a brief outline and analysis of Trump’s tax plan, draws comparisons with the tax plan proposed by House Republicans, examines to what extent the campaign promises of recent US presidential candidates have been kept and describes, in general, the complex process of enacting US tax legislation.