Retroactive Taxation

Author : Daniel Shaviro
Publisher : University of Chicago Press
Page : 292 pages
File Size : 40,6 Mb
Release : 2000-03
Category : Business & Economics
ISBN : 0226751147

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When Rules Change by Daniel Shaviro Pdf

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.

Author : United States. Congress. Senate. Committee on the Judiciary. Subcommittee on the Constitution
Publisher : Unknown
Page : 86 pages
File Size : 41,7 Mb
Release : 1996
Category : Law
ISBN : UCR:31210014065377

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Retroactive Taxation by United States. Congress. Senate. Committee on the Judiciary. Subcommittee on the Constitution Pdf

Author : United States. Congress. Senate. Committee on the Judiciary. Subcommittee on the Constitution
Publisher : Unknown
Page : 96 pages
File Size : 53,6 Mb
Release : 1996
Category : Law
ISBN : LOC:00139296291

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Retroactive Taxation by United States. Congress. Senate. Committee on the Judiciary. Subcommittee on the Constitution Pdf

Author : United States. Congress. Senate. Committee on Governmental Affairs
Publisher : Unknown
Page : 96 pages
File Size : 40,8 Mb
Release : 1996
Category : Law
ISBN : UCR:31210010534145

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S. 94, Prohibition on the Consideration of Retroactive Tax Increases by United States. Congress. Senate. Committee on Governmental Affairs Pdf

Author : Edward Henry Durell
Publisher : Unknown
Page : 66 pages
File Size : 41,8 Mb
Release : 1859
Category : Taxation
ISBN : HARVARD:HWWIMU

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The Unconstitutionality of Retroactive Taxation by Edward Henry Durell Pdf

Author : Victor Thuronyi,Kim Brooks
Publisher : Kluwer Law International B.V.
Page : 362 pages
File Size : 52,5 Mb
Release : 2016-04-20
Category : Law
ISBN : 9789041167200

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Comparative Tax Law by Victor Thuronyi,Kim Brooks Pdf

Although the details of tax law are literally endless—differing not only from jurisdiction to jurisdiction but also from day-to-day—structures and patterns exist across tax systems that can be understood with relative ease. This book, now in an updated new edition, focuses on these essential patterns. It provides an immensely useful introduction to the core common knowledge that any well-informed tax lawyer or policy maker should have about comparative tax law in our times. The busy reader will welcome the compact nature of this work, which is shorter than the first edition and can be read in a weekend if one skips footnotes. The authors elucidate the commonalities and differences across countries in areas including (much of the detail new to the second edition): • general anti-avoidance rules; • court decisions striking down tax laws as violating constitutional rules against retroactivity, unequal treatment of equals, confiscation, and undue vagueness; • statutory interpretation; • inflation adjustment rules and the allowance for corporate equity; • value added tax systems; • concepts such as “tax”, “capital gain”, “tax avoidance”, and “partnership”; • corporate-shareholder tax systems; • the relationship between tax and financial accounting; • taxation of investment income; • tax authorities’ ability to obtain and process information about taxpayers; and • systems of appeals from tax assessments. The information and analysis pull together valuable material which is scattered over a disparate literature, much of it not available in English. Especially considering the dynamic nature of tax law, whose rate of change exceeds that of any other field of law, the authors’ clear identification of the underlying patterns and fundamental structures that all tax systems have in common—as well as where the differences lie—guides the reader and offers resources for further research.

Author : Edward Henry Durell
Publisher : Unknown
Page : 53 pages
File Size : 53,8 Mb
Release : 1853
Category : Electronic
ISBN : OCLC:43842643

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The Unconstitutionality of Retroactive Taxation by Edward Henry Durell Pdf

Author : Anonim
Publisher : Unknown
Page : 52 pages
File Size : 42,9 Mb
Release : 1998
Category : Aliens
ISBN : MINN:30000005590827

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U.S. Tax Guide for Aliens by Anonim Pdf

Author : Québec (Province)
Publisher : Unknown
Page : 356 pages
File Size : 53,7 Mb
Release : 1889
Category : Law reports, digests, etc
ISBN : HARVARD:HL4GRK

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Civil Code of Lower Canada by Québec (Province) Pdf

Author : Daniel E. Troy
Publisher : American Enterprise Institute
Page : 148 pages
File Size : 51,5 Mb
Release : 1998
Category : Law
ISBN : 0844740233

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Retroactive Legislation by Daniel E. Troy Pdf

The principle in law that the rules are not changed in the middle of game, is embodied in the notion that legislation should apply prospectively. This study analyzes the legal constraints on retroactive legislation and the presumption of prospectivity and constitutional limits on such lawmaking.

Author : Werner Haslehner,Georg Kofler,Alexander Rust
Publisher : Kluwer Law International B.V.
Page : 328 pages
File Size : 48,9 Mb
Release : 2018-12-20
Category : Law
ISBN : 9789403501642

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Time and Tax: Issues in International, EU, and Constitutional Law by Werner Haslehner,Georg Kofler,Alexander Rust Pdf

Time is a crucial dimension in the application of any law. In tax law, however, where an environment characterized by rapid change on the national, European, and international levels complicates the provision of accurate legal advice, timing is particularly sensitive. This book is the first to analyse the relationship between time and three key areas of tax: treaties, EU law, and constitutional law issues, such as legal certainty and individual rights. Among the numerous timing issues arising out of applying tax rules, the book addresses the following: – time limits within which relief must be requested; – statutes of limitation for claiming a tax refund; – transitional issues relating to changes in tax treaties; – attribution of profits and expenses to a moving or closed-down business; – effect of tax-related CJEU decisions and EU directives; – compliance of exit tax regimes with free movement; – limits of retroactivity under principles protected by the EU Charter and the ECHR; and – conflict between efficiency of taxation and individual rights. Derived from a recent conference organized by the prestigious ATOZ Chair for European and International Taxation at the University of Luxembourg, the book brings together contributions from leading tax experts from various areas of tax practice, academia, and the judiciary. Among other issues, the book notably expands on how economic theory can inform a constitutional analysis of the timing of taxation. There is no other work that concentrates so usefully on the difficulties associated with applying tax rules – whether arising from treaties, jurisprudence, or policy – to changing circumstances over time. This book will quickly prove itself to be an indispensable resource for European tax lawyers, policymakers, company counsels, and academics.

Author : United States. Congress. House. Committee on the Judiciary
Publisher : Unknown
Page : 520 pages
File Size : 55,6 Mb
Release : 1968
Category : Electronic
ISBN : STANFORD:36105045452617

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Newspaper Preservation Act by United States. Congress. House. Committee on the Judiciary Pdf

Author : Bernard D. Reams (Jr.)
Publisher : Unknown
Page : 1072 pages
File Size : 44,9 Mb
Release : 1979
Category : Taxation
ISBN : MINN:31951T00146803C

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Internal Revenue Acts of the United States, 1909-1950 by Bernard D. Reams (Jr.) Pdf

Author : Sofia Ranchordás,Yaniv Roznai
Publisher : Bloomsbury Publishing
Page : 320 pages
File Size : 41,5 Mb
Release : 2020-04-16
Category : Law
ISBN : 9781509930951

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Time, Law, and Change by Sofia Ranchordás,Yaniv Roznai Pdf

Offering a unique perspective on an overlooked subject – the relationship between time, change, and lawmaking – this edited collection brings together world-leading experts to consider how time considerations and social, political and technological change affect the legislative process, the interpretation of laws, the definition of the powers of the government and the ability of legal orders to promote innovation. Divided into four parts, each part considers a different form of interaction between time and law, and change. The first part offers legal, theoretical and historical perspectives on the relationship between time and law, and how time shaped law and influences legal interpretation and constitutional change. The second part offers the reader an analysis of the different ways in which courts approach the impact of time on law, as well as theoretical and empirical reflections upon the meaning of the principle of legal certainty, legitimate expectations and the influence of law over time. The third part of the book analyses how legislation and the legislative process addresses time and change, and the various challenges they create to the legal order. The fourth and final part addresses the complex relationship between fast-paced technological change and the regulation of innovations.

Author : Xenophon Contiades
Publisher : Routledge
Page : 316 pages
File Size : 47,6 Mb
Release : 2016-05-23
Category : Law
ISBN : 9781317161622

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Constitutions in the Global Financial Crisis by Xenophon Contiades Pdf

This book is the first to address the multi-faceted influence of the global financial crisis on the national constitutions of the countries most affected. By tracing the impact of the crisis on formal and informal constitutional change, sovereignty issues, fundamental rights protection, regulatory reforms, jurisprudence, the augmentation of executive power, and changes in the party system it addresses all areas of the current constitutional law dialogue and aims to become a reference book with regard to the interaction between financial crises and constitutions. The book includes contributions from prominent experts on Greece, Hungary, Iceland, Ireland, Italy, Latvia, Portugal, Spain, the UK, and the USA providing a critical analysis of the effects of the financial crisis on the constitution. The volume’s extensive comparative chapter pins down distinct constitutional reactions towards the financial crisis, building an explanatory theory that accounts for the different ways constitutions responded to the crisis. How and why constitutions formed their reactions in the face of the financial crisis unravels throughout the book.