Research Catalog
When rules change : an economic and political analysis of transition relief and retroactivity
- Title
- When rules change : an economic and political analysis of transition relief and retroactivity / Daniel Shaviro.
- Author
- Shaviro, Daniel N.
- Publication
- Chicago : University of Chicago Press, ©2000.
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1 Item
| Status | Format | Access | Call Number | Item Location |
|---|---|---|---|---|
| Text | Use in library | KF6219 .S53 2000 | Off-site |
Details
- Description
- xiii, 253 pages; 24 cm.
- Series Statement
- Studies in law and economics
- Uniform Title
- Studies in law and economics (Chicago, Ill.)
- Subject
- Taxation > Law and legislation > United States
- Law reform > Economic aspects > United States
- Retroactive laws > Economic aspects > United States
- Law reform > Economic aspects
- Retroactive laws > Economic aspects
- Taxation > Law and legislation
- Belastingen
- Belastinghervormingen
- Terugwerkende kracht
- Taxation > Law and legislation > Economic aspects > United States
- Rétroactivité des lois > États-Unis
- Droit fiscal > États-Unis
- Droit > Réforme > Aspect économique > États-Unis
- Politique fiscale > États-Unis
- United States
- Bibliography (note)
- Includes bibliographical references (p. 239-246) and index.
- Contents
- 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.
- ISBN
- 0226751147
- 9780226751146
- LCCN
- 99029116
- OCLC
- ocm41211563
- 41211563
- SCSB-1127105
- Owning Institutions
- Princeton University Library