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When Rules Change: The Economics of Retroactivity (Studies in Law and Economics)

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When Rules Change: The Economics of Retroactivity (Studies in Law and Economics) Cover

 

Synopses & Reviews

Publisher Comments:

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.

Description:

Includes bibliographical references (p. 239-246) and index.

About the Author

Daniel Shaviro is a professor of law at New York University. He is the author of Do Deficits Matter? and Who Should Pay for Medicare?, both published by the University of Chicago Press.

Table of Contents

Acknowledgments

1. Introduction

2. The Generic Problem of Transition Between Government Rules

3. Analyzing the Risk and the Tax

4. Problems of Political Choice and Their Bearing on Transition Issues

5. Constitutional Norms for Tax Law and Tax Transitions

6. Changes in Income Tax Rates

7. Income Tax Base Changes

8. Adoption of Corporate Integration

9. Shifting Between Income and Consumption Taxation

10. Social Security Reform

11. Alternative Instruments for Providing Transition Relief

12. Conclusion

Notes

References

Index

Product Details

ISBN:
9780226751146
Subtitle:
The Economics of Retroactivity
Author:
Shaviro, Daniel
Publisher:
University Of Chicago Press
Location:
Chicago :
Subject:
U.S. Government
Subject:
Taxation - General
Subject:
Taxation
Subject:
Public Policy
Subject:
Law reform
Subject:
Retroactive laws.
Subject:
Government - U.S. Government
Subject:
Public Policy - General
Subject:
Taxation -- Law and legislation.
Subject:
Law reform - Economic aspects - United States
Subject:
Politics-United States Politics
Subject:
Business-Tax Guides
Edition Description:
1
Series:
Studies in Law and Economics
Series Volume:
MCH084
Publication Date:
20000301
Binding:
Hardback
Grade Level:
Professional and scholarly
Language:
English
Pages:
261
Dimensions:
9 x 6 in

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Related Subjects

Business » Tax Guides
History and Social Science » Law » Legal Guides and Reference
History and Social Science » Politics » General
History and Social Science » Politics » United States » Politics

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