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If Taxpayers Can't Be Fooled, Maybe Congress Can: A Public Choice Perspective On The Tax Transition Debate, Kyle D. Logue
If Taxpayers Can't Be Fooled, Maybe Congress Can: A Public Choice Perspective On The Tax Transition Debate, Kyle D. Logue
Reviews
In When Rules Change: An Economic and Political Analysis of Transition Relief and Retroactivity , Shaviro takes the various strands of the existing literature on retroactivity and weaves them together, applying his unique combination of legal expertise, political pragmatism, and theoretical sophistication in public finance economics as well as political science. The result is a subtle, balanced, and scholarly treatise on transition relief and retroactivity that should serve as the starting point for all future research in the field. In its stated objectives, the book is admirably ambitious.
This Review will, in a broad sense, follow Shaviro's characterization of the …