Date of Graduation


Document Type


Degree Name

Bachelor of Science in Business Administration

Degree Level





Robyn Jarnigan

Committee Member/Reader

Melanie Alecusan


The research and analysis is presented in order to develop an understanding of the new tax law and its implications to the individual tax payer. To gain perspective on tax reform, a brief history of the origin of tax and its development over time in the United States is given. After a basic understanding of tax and its reform is gained, I go on to present the major changes contained in the law. This paper concentrates on the policy changes to individuals as opposed to businesses. I included charts that I believe support the analysis that is provided. Following the presentation of changes to the current tax law, I project the law’s possible effect on the economy and the average American. This section of the report is succinct, showing a visualization of estimated GDP growth over the next 10 years. I mention the average monetary effect each class of American should observe following the law’s implementation. I conclude that even though a modest tax reduction is expected for most Americans, this tax law is geared toward big business and the real benefits for individuals will be experienced indirectly.


Trump, Tax Plan, Individual, Deductions, Exemptions

Included in

Accounting Commons