The Urban Institute and the Brookings Institute have just published a new 16-page study that addresses the impact of Internal Revenue Code section 199A.  The link to the study is https://www.taxpolicycenter.org/sites/default/files/publication/159744/tax-incentives-for-pass-through-income.pdf   At some point within the next few days, I will e-mail readers a post summarizing the key points in the study.