Author: Daniel Shaviro
Publisher: University of Chicago Press
ISBN: 9780226751146
Category : Business & Economics
Languages : en
Pages : 292
Book Description
Suppose Congress were to change Social Security just before you retired? Or repeal income tax deductions for homeowners? Or institute a flat tax? Should those changes be retroactive? Or should you retain the gains or accept the losses resulting from the new enactments? What kinds of policies might governments adopt in order to mitigate the transitional effects of changing legal rules? Daniel Shaviro tackles these tough questions, bringing legal, economic, and political perspectives to bear on a persistent problem not often given serious attention. When Rules Change: An Economic and Political Analysis of Transition Relief and Retroactivity focuses on tax law changes to develop an in-depth understanding of the transitional issues inherent in any substantive rule change and also to advance a set of normative policy guidelines applicable to any such circumstance. Shaviro reframes traditional approaches to the problem of retroactivity and offers new insights into both the theory and policy of legislative transitions.
When Rules Change
Author: Daniel Shaviro
Publisher: University of Chicago Press
ISBN: 9780226751146
Category : Business & Economics
Languages : en
Pages : 292
Book Description
Suppose Congress were to change Social Security just before you retired? Or repeal income tax deductions for homeowners? Or institute a flat tax? Should those changes be retroactive? Or should you retain the gains or accept the losses resulting from the new enactments? What kinds of policies might governments adopt in order to mitigate the transitional effects of changing legal rules? Daniel Shaviro tackles these tough questions, bringing legal, economic, and political perspectives to bear on a persistent problem not often given serious attention. When Rules Change: An Economic and Political Analysis of Transition Relief and Retroactivity focuses on tax law changes to develop an in-depth understanding of the transitional issues inherent in any substantive rule change and also to advance a set of normative policy guidelines applicable to any such circumstance. Shaviro reframes traditional approaches to the problem of retroactivity and offers new insights into both the theory and policy of legislative transitions.
Publisher: University of Chicago Press
ISBN: 9780226751146
Category : Business & Economics
Languages : en
Pages : 292
Book Description
Suppose Congress were to change Social Security just before you retired? Or repeal income tax deductions for homeowners? Or institute a flat tax? Should those changes be retroactive? Or should you retain the gains or accept the losses resulting from the new enactments? What kinds of policies might governments adopt in order to mitigate the transitional effects of changing legal rules? Daniel Shaviro tackles these tough questions, bringing legal, economic, and political perspectives to bear on a persistent problem not often given serious attention. When Rules Change: An Economic and Political Analysis of Transition Relief and Retroactivity focuses on tax law changes to develop an in-depth understanding of the transitional issues inherent in any substantive rule change and also to advance a set of normative policy guidelines applicable to any such circumstance. Shaviro reframes traditional approaches to the problem of retroactivity and offers new insights into both the theory and policy of legislative transitions.
The Unconstitutionality of Retroactive Taxation
Author: Edward Henry Durell
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 66
Book Description
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 66
Book Description
Retroactive Taxation
Author: United States. Congress. Senate. Committee on the Judiciary. Subcommittee on the Constitution
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 96
Book Description
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 96
Book Description
S. 94, Prohibition on the Consideration of Retroactive Tax Increases
Author: United States. Congress. Senate. Committee on Governmental Affairs
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 96
Book Description
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 96
Book Description
Proposed Constitutional Amendments to Require a Two-thirds Vote to Increase Taxes and to Prohibit Retroactive Taxation
Author: United States. Congress. Senate. Committee on the Judiciary. Subcommittee on the Constitution, Federalism, and Property Rights
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 158
Book Description
Distributed to some depository libraries in microfiche.
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 158
Book Description
Distributed to some depository libraries in microfiche.
Retroactive Taxation
Author: United States. Congress. Senate. Committee on the Judiciary. Subcommittee on the Constitution
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 86
Book Description
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 86
Book Description
The Unconstitutionality of Retroactive Taxation
S. 94, Prohibition on the Consideration of Retroactive Tax Increases
Author: United States. Congress. Senate. Committee on Governmental Affairs
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 96
Book Description
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 96
Book Description
S. 94, Prohibition on the Consideration of Retroactive Tax Increases
Author: United States. Congress. Senate. Committee on Governmental Affairs
Publisher:
ISBN:
Category : Retroactive laws
Languages : en
Pages : 86
Book Description
Publisher:
ISBN:
Category : Retroactive laws
Languages : en
Pages : 86
Book Description
Taxation of Governmental Securities and Salaries
Author: United States. Congress. Senate. Special Committee on Taxation of Governmental Securities and Salaries
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 556
Book Description
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 556
Book Description