@article{17ac2f895b964b4aa65e7ec0fa332d9d,
title = "The Impact of the Tax Cuts and Jobs Act on Individual Taxpayers: Implications for Equity and Policy",
keywords = "equity; tax policy; individual taxation; Tax Cuts and Jobs Act; tax history, tax policy, tax history, individual taxation, Tax Cuts and Jobs Act, equity",
author = "Ple{\v c}nik, \{James M.\}",
note = "Publisher Copyright: {\textcopyright} 2025, American Accounting Association. All rights reserved.",
year = "2025",
month = dec,
doi = "10.2308/API-2023-013",
language = "American English",
volume = "25",
pages = "156--202",
journal = "Accounting and the Public Interest",
issn = "1530-9320",
publisher = "American Accounting Association",
number = "1",
}