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[Epub] Download When Rules
Change: The Economics of
Retroactivity (Studies in Law
and Economics) Online Book
Book details
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Author : Daniel N. Shaviro
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Pages : 261 pages
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Publisher : University Of Chicago Press 2000-03-01
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Language : English
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ISBN-10 : 0226751147
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ISBN-13 : 9780226751146
Book Synopsis
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.