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The Tax Cuts and Jobs Act made sweeping changes to the tax code and left many questions in its wake about how its changes will be implemented. What complexities does the new law create for tax administration and compliance? What guidance from the Treasury Department needs to be prioritized to provide certainty to taxpayers? How will the new pass-through provisions affect taxpayer behavior and limit opportunities to minimize tax liability?
On Monday, April 9, the Urban-Brookings Tax Policy Center brought together tax administration experts, economists, and practitioners to discuss these questions and more.