When rules change: an economic and political analysis of transition relief and retroactivity
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Chicago [u.a.]
University of Chicago Press
2000
|
| Schriftenreihe: | Studies in law and economics
|
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XIII, 253 S. |
| ISBN: | 0226751147 |
Internformat
MARC
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| 100 | 1 | |a Shaviro, Daniel N. |d 1957- |e Verfasser |0 (DE-588)12313031X |4 aut | |
| 245 | 1 | 0 | |a When rules change |b an economic and political analysis of transition relief and retroactivity |c Daniel Shaviro |
| 264 | 1 | |a Chicago [u.a.] |b University of Chicago Press |c 2000 | |
| 300 | |a XIII, 253 S. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 490 | 0 | |a Studies in law and economics | |
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| 999 | |a oai:aleph.bib-bvb.de:BVB01-014676039 | ||
Datensatz im Suchindex
| _version_ | 1804135178248912897 |
|---|---|
| adam_text | CONTENTS
Acknowledgments xiii
1. INTRODUCTION I
A. Economics 2
B. Politics 11
2. THE GENERIC PROBLEM OF TRANSITION BETWEEN
GOVERNMENT RULES 16
A. Establishing a Normative and Methodological Framework 16
1. Utilitarianism 16
2. Rational Expectations Subject to the Possibility of Systematic Error /p
B. Defining Rule Changes, Retroactivity, and Transition Gains
and Losses 25
C. Decomposing Transition Consequences into a Risk and a Tax 27
3. ANALYZING THE RISK AND THE TAX 33
A. Transition Risk Effects 53
1. Differences in Preferred Risk Position 34
2. Attainability of Preferred Risk Positions through Private Arrangements ) ;
3. What Is Left of the Risk Analysis? }6
a. The Gap Filling Problem and Transactional Flexibility $6
b. Cases Where Government Insurance May Be Desirable 40
B. Retroactive Tax Effects 43
1. Defining Retroactive Taxes 4)
2. The General Characteristics of Good and Bad Taxes 4$
3. Evaluating Retroactive Taxes 47
a. Case 1: Retroactive Tax Good if and Only if the Rule Change Is Good 48
b. Case 2: Retroactive Tax Good Even if the Rule Change Is Bad 49
c. Case}: Retroactive Tax Bad Even if the Rule Change Is Good 50
C. Transition Problems in the Tax Law Setting 53
i. The Policy Content and Accounting Content of Steady State Tax Rules 53
viii CONTENTS
a. Timing 54
b. Nominal Incidence 57
2. Determining the Scope of a Rule Change in Order to Determine Its Policy
Change and Accounting Change Elements 59
3. Identifying Policy Change and Accounting Change Retroactive Taxes 60
a. Policy Change Retroactive Taxes 60
b. Accounting Change Retroactive Taxes 61
D. Accounting Change Retroactive Taxes outside the Tax Law Setting 62
4. PROBLEMS OF POLITICAL CHOICE AND THEIR BEARING
ON TRANSITION ISSUES 64
A. Public Political Choice Compared to Private Consumer Choice 64
1. Problems of Aggregation 67
2. Problems of Organization 69
3. Problems of Information 71
B. General Implications of Political Choice Problems for Transition
Policy 73
1. Narrow Groups Unduly Advantaged versus Disadvantaged in Seeking
Transition Gain or the Avoidance of Transition Loss 77
2. Effects of Transition Policy on Interest Group Politics: Enactment versus
Repeal 79
C. Effect of Politics on the Transition Analysis in Some Non—Tax Law
Settings 81
1. Outright and Regulatory Takings 81
2. Pollution Permits 84
D. Implications of Political Choice Problems in the Tax Law Setting 86
1. The Special Problems with Tax Politics 86
2. Gain Loss Asymmetry in Relieving the Transition Consequences of Tax Law
Changes 88
5. CONSTITUTIONAL NORMS FOR TAX LAW AND TAX
TRANSITIONS 92
A. Steady State Tax Policy: A Comprehensive Tax Base of the Income or
Consumption Tax Genre 93
1. Widespread Expert Support for the Comprehensive Tax Base 95
2. Choosing between the Income Tax and Consumption Tax CTBs 95
3. Consequences of the CTB Norm for Tax Law Transitions 98
B. Norms for Tax Law Transitions 98
1. Norm 1: Allow the Imposition of Policy Change Retroactive Taxes 98
2. Norm 2: Prevent the Imposition of Accounting Change Retroactive Taxes 101
3. Norm 3: Prevent the Imposition of Nominally Retroactive Taxes, as Loosely
Defined by Current Practice 104
C. Applying the Tax Transition Norms 110
D. Judicial and Regulatory Changes 112
CONTENTS ix
1. Retroactive Application of Judicial Decisions 112
2. Retroactive Application of Treasury Decisions 115
6. CHANGES IN INCOME TAX RATES 118
A. Retroactive Rate Changes as Imposing a Policy Change Retroactive
Tax 119
B. Transition Consequences of Not Applying an Income Tax Rate Change to
Preenactment Taxable Years 124
1. Boundary Issues in Determining the Reach of the Rate Change 124
2. Problems of Intertemporal Distortion from Taxpayer Responses to a Rate
Change 125
3. Matching Problems When Related Deductions and Inclusions Are in Different
Taxable Years 127
7. INCOME TAX BASE CHANGES 132
A. Commonplace Accounting Changes When Congress Modifies the Income
Tax Base 133
1. Nominal Incidence 133
2. Timing 135
B. Regularities in Congressional Decisions on Whether to Impose
Retroactive Taxes 137
1. Accounting Change Retroactive Taxes 137
2. Policy Change Retroactive Taxes 138
a. Indirect Retroactivity 140
b. Retroactivity When the Tax System Uses Wait and See Accounting 141
C. Assessing Congressional Practice with Respect to Policy Change and
Accounting Change Retroactive Taxes 142
1. Application of My Proposed Constitutional Norms 142
2. Examples of Case by Case Analysis 144
a. The Home Mortgage Interest Deduction 144
b. Realization and Recognition Rules 147
c. Nominal Incidence Changes under the Present Income Tax 149
D. Boundary Issues and Problems of Intertemporal Distortion Presented by
Tax Base Changes 151
E. Resolution of Bets Concerning the Supply and Demand Effects of Future
Tax Rules 152
1. The Supply and Demand Effects of Future Tax Rules on Asset Values 152
1. Normative Significance of Bets on the Supply and Demand Effects of Future
Tax Rules 156
8. ADOPTION OF CORPORATE INTEGRATION 158
A. The Current Corporate Tax Regime and How It Might Be Changed 158
1. Distortion 1: Corporate versus Noncorporate Entity 159
2. Distortion 2: Debt versus New Equity Financing 159
X CONTENTS
3. Distortion 3: Retaining versus Currently Distributing Corporate Earnings 159
4. Distortion 4: Form of Distribution of Corporate Earnings 160
B. Treatment of Transition in Leading Integration Proposals 162
1. The Andrews ALI Study: Denying the Benefits of Integration to Old Corporate
Equity 163
2. The Warren ALI Study: Possible Omission of Transitional Adjustment Other
than Phase In 164
3. The Treasury Integration Study: Allowing Old Corporate Equity to Benefit, but
Phasing in the New Regime 166
C. Analyzing the Transition Issues Posed by Corporate Integration 167
1. Distortion 1: Corporate versus Noncorporate Entity 167
2. Distortion 2: Debt versus New Equity Financing 168
3. Distortion 3: Retaining versus Currently Distributing Corporate Earnings 168
4. Distortion 4: Form of Distribution of Corporate Earnings 168
9. SHIFTING BETWEEN INCOME AND CONSUMPTION
TAXATION 171
A. The Basic Policy Difference and Its Retroactive Consequences 171
1. Income and Consumption Taxation as Differing Solely in How They Treat the
Return to Waiting 171
2. Retroactive Consequences of Newly Exempting the Return to Waiting 174
a. The Policy Change Retroactive Tax 174
b. Resolution of Bets Concerning Future Tax Treatment of Investment 176
B. Significance for Transition of Other Policy and Accounting Changes
Made by Leading Consumption Tax Prototypes 178
1. Key Attributes of the Leading Consumption Tax Prototypes 178
a. Consumed Income Tax 178
b. Value Added Tax (VAT) of the Consumption Type 179
c. National Retail Sales Tax 180
d. Two Tiered Cash Flow Tax 180
2. Main Transition Issues That Would Be Posed by Enacting the Leading
Consumption Tax Prototypes 181
a. Policy Change 1: Eliminating Inter Asset Distortions 181
b. Policy Change 2: Reducing Rate Progressivity and Tax Rates 182
c. Accounting Change 1: Timing Change from Deferred to Immediate Cost
Recovery 183
d. Accounting Change 2: Timing Change from Current to Deferred Taxation of
Gains 188
e. Accounting Change}: Changes in Who Is a Taxpayer 189
f. Accounting Change 4: Eliminating Wages Deducibility and Includability, with
Possible Price Level Effects 191
C. Rate Changes under the Consumption Tax 196
1. Rate Changes and the Shift from Deferred to Immediate Cost Recovery 196
2. Rate Changes and the Use of Deferred Accounting for Gains 197
CONTENTS xi
10. SOCIAL SECURITY REFORM 198
A. The Current Social Security System and Its Long Term Fiscal
Crisis ip8
1. Investing Trust Fund Monies in the Stock Market 200
2. Imposing a One Time Wealth Levy through the Introduction of a
Consumption Tax 201
3. Increasing Saving 201
B. Marginal Adjustment to the Social Security Rules versus Privatization,
and the Transition Path Problem 202
C. Transition in Social Security Reform and the Choice between High Wage
Taxes in Different Periods 204
D. Some Possible Approaches to the Question of Whether to Grandfather
Accrued Social Security Benefits 206
1. Policy Change versus Accounting Change in Social Security Transition 206
2. Rate Smoothing between Calendar Years 209
3. Increasing Saving through Social Security Transition Policy 210
4. Responding to Misunderstanding of Current Social Security Benefit
Formulas 211
5. The Political Economy of Whether to Grandfather Accrued Social Security
Benefits 212
6. A Limited Distributional Analysis 214
11. ALTERNATIVE INSTRUMENTS FOR PROVIDING
TRANSITION RELIEF 2l6
A. The Chief Transition Instruments 216
B. Choosing between Grandfathering and Delay to Address Policy Change
Retroactive Taxes 217
1. Effects of Instrument Choice on Accommodation of the Old Rule 217
2. Tradeoffs Presented by Grandfathering versus Delay 219
C. Choosing between Grandfathering and Delay to Address Accounting
Change Retroactive Taxes 223
D. Partial Immediate Implementation versus Delay 225
12. conclusion 227
Notes 231
References 239
Index 247
|
| adam_txt |
CONTENTS
Acknowledgments xiii
1. INTRODUCTION I
A. Economics 2
B. Politics 11
2. THE GENERIC PROBLEM OF TRANSITION BETWEEN
GOVERNMENT RULES 16
A. Establishing a Normative and Methodological Framework 16
1. Utilitarianism 16
2. Rational Expectations Subject to the Possibility of Systematic Error /p
B. Defining Rule Changes, Retroactivity, and Transition Gains
and Losses 25
C. Decomposing Transition Consequences into a Risk and a Tax 27
3. ANALYZING THE RISK AND THE TAX 33
A. Transition Risk Effects 53
1. Differences in Preferred Risk Position 34
2. Attainability of Preferred Risk Positions through Private Arrangements ) ;
3. What Is Left of the Risk Analysis? }6
a. The Gap Filling Problem and Transactional Flexibility $6
b. Cases Where Government Insurance May Be Desirable 40
B. Retroactive Tax Effects 43
1. Defining Retroactive Taxes 4)
2. The General Characteristics of Good and Bad Taxes 4$
3. Evaluating Retroactive Taxes 47
a. Case 1: Retroactive Tax Good if and Only if the Rule Change Is Good 48
b. Case 2: Retroactive Tax Good Even if the Rule Change Is Bad 49
c. Case}: Retroactive Tax Bad Even if the Rule Change Is Good 50
C. Transition Problems in the Tax Law Setting 53
i. The Policy Content and Accounting Content of Steady State Tax Rules 53
viii CONTENTS
a. Timing 54
b. Nominal Incidence 57
2. Determining the Scope of a "Rule Change" in Order to Determine Its Policy
Change and Accounting Change Elements 59
3. Identifying Policy Change and Accounting Change Retroactive Taxes 60
a. Policy Change Retroactive Taxes 60
b. Accounting Change Retroactive Taxes 61
D. Accounting Change Retroactive Taxes outside the Tax Law Setting 62
4. PROBLEMS OF POLITICAL CHOICE AND THEIR BEARING
ON TRANSITION ISSUES 64
A. Public Political Choice Compared to Private Consumer Choice 64
1. Problems of Aggregation 67
2. Problems of Organization 69
3. Problems of Information 71
B. General Implications of Political Choice Problems for Transition
Policy 73
1. Narrow Groups Unduly Advantaged versus Disadvantaged in Seeking
Transition Gain or the Avoidance of Transition Loss 77
2. Effects of Transition Policy on Interest Group Politics: Enactment versus
Repeal 79
C. Effect of Politics on the Transition Analysis in Some Non—Tax Law
Settings 81
1. Outright and Regulatory Takings 81
2. Pollution Permits 84
D. Implications of Political Choice Problems in the Tax Law Setting 86
1. The Special Problems with Tax Politics 86
2. Gain Loss Asymmetry in Relieving the Transition Consequences of Tax Law
Changes 88
5. CONSTITUTIONAL NORMS FOR TAX LAW AND TAX
TRANSITIONS 92
A. Steady State Tax Policy: A Comprehensive Tax Base of the Income or
Consumption Tax Genre 93
1. Widespread Expert Support for the Comprehensive Tax Base 95
2. Choosing between the Income Tax and Consumption Tax CTBs 95
3. Consequences of the CTB Norm for Tax Law Transitions 98
B. Norms for Tax Law Transitions 98
1. Norm 1: Allow the Imposition of Policy Change Retroactive Taxes 98
2. Norm 2: Prevent the Imposition of Accounting Change Retroactive Taxes 101
3. Norm 3: Prevent the Imposition of Nominally Retroactive Taxes, as Loosely
Defined by Current Practice 104
C. Applying the Tax Transition Norms 110
D. Judicial and Regulatory Changes 112
CONTENTS ix
1. Retroactive Application of Judicial Decisions 112
2. Retroactive Application of Treasury Decisions 115
6. CHANGES IN INCOME TAX RATES 118
A. Retroactive Rate Changes as Imposing a Policy Change Retroactive
Tax 119
B. Transition Consequences of Not Applying an Income Tax Rate Change to
Preenactment Taxable Years 124
1. Boundary Issues in Determining the Reach of the Rate Change 124
2. Problems of Intertemporal Distortion from Taxpayer Responses to a Rate
Change 125
3. Matching Problems When Related Deductions and Inclusions Are in Different
Taxable Years 127
7. INCOME TAX BASE CHANGES 132
A. Commonplace Accounting Changes When Congress Modifies the Income
Tax Base 133
1. Nominal Incidence 133
2. Timing 135
B. Regularities in Congressional Decisions on Whether to Impose
Retroactive Taxes 137
1. Accounting Change Retroactive Taxes 137
2. Policy Change Retroactive Taxes 138
a. Indirect Retroactivity 140
b. Retroactivity When the Tax System Uses Wait and See Accounting 141
C. Assessing Congressional Practice with Respect to Policy Change and
Accounting Change Retroactive Taxes 142
1. Application of My Proposed Constitutional Norms 142
2. Examples of Case by Case Analysis 144
a. The Home Mortgage Interest Deduction 144
b. Realization and Recognition Rules 147
c. Nominal Incidence Changes under the Present Income Tax 149
D. Boundary Issues and Problems of Intertemporal Distortion Presented by
Tax Base Changes 151
E. Resolution of Bets Concerning the Supply and Demand Effects of Future
Tax Rules 152
1. The Supply and Demand Effects of Future Tax Rules on Asset Values 152
1. Normative Significance of Bets on the Supply and Demand Effects of Future
Tax Rules 156
8. ADOPTION OF CORPORATE INTEGRATION 158
A. The Current Corporate Tax Regime and How It Might Be Changed 158
1. Distortion 1: Corporate versus Noncorporate Entity 159
2. Distortion 2: Debt versus New Equity Financing 159
X CONTENTS
3. Distortion 3: Retaining versus Currently Distributing Corporate Earnings 159
4. Distortion 4: Form of Distribution of Corporate Earnings 160
B. Treatment of Transition in Leading Integration Proposals 162
1. The Andrews ALI Study: Denying the Benefits of Integration to Old Corporate
Equity 163
2. The Warren ALI Study: Possible Omission of Transitional Adjustment Other
than Phase In 164
3. The Treasury Integration Study: Allowing Old Corporate Equity to Benefit, but
Phasing in the New Regime 166
C. Analyzing the Transition Issues Posed by Corporate Integration 167
1. Distortion 1: Corporate versus Noncorporate Entity 167
2. Distortion 2: Debt versus New Equity Financing 168
3. Distortion 3: Retaining versus Currently Distributing Corporate Earnings 168
4. Distortion 4: Form of Distribution of Corporate Earnings 168
9. SHIFTING BETWEEN INCOME AND CONSUMPTION
TAXATION 171
A. The Basic Policy Difference and Its Retroactive Consequences 171
1. Income and Consumption Taxation as Differing Solely in How They Treat the
Return to Waiting 171
2. Retroactive Consequences of Newly Exempting the Return to Waiting 174
a. The Policy Change Retroactive Tax 174
b. Resolution of Bets Concerning Future Tax Treatment of Investment 176
B. Significance for Transition of Other Policy and Accounting Changes
Made by Leading Consumption Tax Prototypes 178
1. Key Attributes of the Leading Consumption Tax Prototypes 178
a. Consumed Income Tax 178
b. Value Added Tax (VAT) of the Consumption Type 179
c. National Retail Sales Tax 180
d. Two Tiered Cash Flow Tax 180
2. Main Transition Issues That Would Be Posed by Enacting the Leading
Consumption Tax Prototypes 181
a. Policy Change 1: Eliminating Inter Asset Distortions 181
b. Policy Change 2: Reducing Rate Progressivity and Tax Rates 182
c. Accounting Change 1: Timing Change from Deferred to Immediate Cost
Recovery 183
d. Accounting Change 2: Timing Change from Current to Deferred Taxation of
Gains 188
e. Accounting Change}: Changes in Who Is a Taxpayer 189
f. Accounting Change 4: Eliminating Wages' Deducibility and Includability, with
Possible Price Level Effects 191
C. Rate Changes under the Consumption Tax 196
1. Rate Changes and the Shift from Deferred to Immediate Cost Recovery 196
2. Rate Changes and the Use of Deferred Accounting for Gains 197
CONTENTS xi
10. SOCIAL SECURITY REFORM 198
A. The Current "Social Security System" and Its Long Term Fiscal
Crisis ip8
1. Investing Trust Fund Monies in the Stock Market 200
2. Imposing a "One Time" Wealth Levy through the Introduction of a
Consumption Tax 201
3. Increasing Saving 201
B. Marginal Adjustment to the Social Security Rules versus Privatization,
and the "Transition Path" Problem 202
C. Transition in Social Security Reform and the Choice between High Wage
Taxes in Different Periods 204
D. Some Possible Approaches to the Question of Whether to Grandfather
Accrued Social Security Benefits 206
1. Policy Change versus Accounting Change in Social Security Transition 206
2. Rate Smoothing between Calendar Years 209
3. Increasing Saving through Social Security Transition Policy 210
4. Responding to Misunderstanding of Current Social Security Benefit
Formulas 211
5. The Political Economy of Whether to Grandfather Accrued Social Security
Benefits 212
6. A Limited Distributional Analysis 214
11. ALTERNATIVE INSTRUMENTS FOR PROVIDING
TRANSITION RELIEF 2l6
A. The Chief Transition Instruments 216
B. Choosing between Grandfathering and Delay to Address Policy Change
Retroactive Taxes 217
1. Effects of Instrument Choice on Accommodation of the Old Rule 217
2. Tradeoffs Presented by Grandfathering versus Delay 219
C. Choosing between Grandfathering and Delay to Address Accounting
Change Retroactive Taxes 223
D. Partial Immediate Implementation versus Delay 225
12. conclusion 227
Notes 231
References 239
Index 247 |
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| illustrated | Not Illustrated |
| index_date | 2024-07-02T14:06:16Z |
| indexdate | 2024-07-09T20:36:22Z |
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| spelling | Shaviro, Daniel N. 1957- Verfasser (DE-588)12313031X aut When rules change an economic and political analysis of transition relief and retroactivity Daniel Shaviro Chicago [u.a.] University of Chicago Press 2000 XIII, 253 S. txt rdacontent n rdamedia nc rdacarrier Studies in law and economics HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014676039&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Shaviro, Daniel N. 1957- When rules change an economic and political analysis of transition relief and retroactivity |
| title | When rules change an economic and political analysis of transition relief and retroactivity |
| title_auth | When rules change an economic and political analysis of transition relief and retroactivity |
| title_exact_search | When rules change an economic and political analysis of transition relief and retroactivity |
| title_exact_search_txtP | When rules change an economic and political analysis of transition relief and retroactivity |
| title_full | When rules change an economic and political analysis of transition relief and retroactivity Daniel Shaviro |
| title_fullStr | When rules change an economic and political analysis of transition relief and retroactivity Daniel Shaviro |
| title_full_unstemmed | When rules change an economic and political analysis of transition relief and retroactivity Daniel Shaviro |
| title_short | When rules change |
| title_sort | when rules change an economic and political analysis of transition relief and retroactivity |
| title_sub | an economic and political analysis of transition relief and retroactivity |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014676039&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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