Article on Implications of the Tax Cuts and Jobs Act on Antitrust Damages Published in Perspectives in Antitrust Newsletter
Published in Perspectives in Antitrust, Volume 6, Number 3.
An article written by Brattle Senior Consultant Michelle Cleary and former Brattle Principal Andrew Abere was published in the May 2018 issue of Perspectives in Antitrust newsletter.
In the article, “The Tax Cuts and Jobs Act of 2017 and Antitrust Damages,” the authors discuss the implication of the new Tax Cuts and Jobs Act of 2017 (the Act) that President Trump signed into law and which became effective January 1, 2018.
The authors discuss how the changes in statutory tax rates resulting from the Act (such as the top corporate rate falling from 35 to 21 percent) could have an effect on damages calculations in antitrust and other types of litigation. The authors use a number of hypothetical examples to demonstrate how the Act could affect awards at trial as well as settlement amounts.
The article is available for download here.
