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The ITPF News Blog is managed by the students at the University of Florida Levin College of Law International Tax LLM Program.

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Recent Articles


The Progressivity Ratchet

Logo SSRNBy Ari Glogower and David Kamin

Regarding “pass-through” deduction under § 199A and the general reduction in corporate tax rates to 21%, Glogower and Kamin argue that these poorly targeted tax preferences, coupled with private-sector tax gaming and political economy constraints, create the potential for what they term the “progressivity ratchet,” in which lawmakers cannot readily reverse revenue-losing tax preferences by raising nominal rates on high-earning taxpayers. To escape this predicament, Glogower and Kamin suggest restoring the relative penalty for operating in corporate solution, eliminating existing tax preferences, or better targeting those tax preferences that policymakers choose to keep.

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By Ari Glogower and David Kamin, posted on Thursday November 7, 2019

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