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When Rules Change

Name: When Rules Change
Brand: University of Chicago Press
SKU: 9780226751146
Price: 215.15 PLN
Availability: InStock

An Economic and Political Analysis of Transition Relief and Retroactivity

Autor: Daniel N. Shaviro

Język:

Oprawa: Twarda

Wydawca: University of Chicago Press

Dostępność: 50 % szansa

Przeszukamy cały świat

215.15 zł

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

Informacje o książce

Autor

Daniel N. Shaviro

Język

Angielski

Oprawa

Książka - Twarda

Data wydania

2000

strony

262

EAN

9780226751146

Enbook ID

04549288

Wydawca

University of Chicago Press

Waga

490

Wymiary

160 x 235 x 21

Pełny opis

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.