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When Rules Change

Name: When Rules Change
Brand: University of Chicago Press
SKU: 04549288
Price: 53.89 EUR
Availability: InStock
Author: Daniel N. Shaviro
ISBN: 9780226751146

An Economic and Political Analysis of Transition Relief and Retroactivity

Daniel N. Shaviro

Lingua

Inglese

Libro Rigido

Codice Libristo: 04549288

Casa editrice University of Chicago Press, marzo 2000

Suppose Congress were to change Social Security just before you retired? Or repeal income tax deduct... Descrizione completa

Codice Libristo: 04549288

132 b

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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.