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Constitutionality Of Retroactive Tax Legislation
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Author :United States. Congress. Senate. Committee on the Judiciary. Subcommittee on the Constitution Publisher : ISBN 13 : Total Pages :88 pages Book Rating :4.0/5 ( download)
Book Synopsis Retroactive Taxation by : United States. Congress. Senate. Committee on the Judiciary. Subcommittee on the Constitution
Download or read book Retroactive Taxation written by United States. Congress. Senate. Committee on the Judiciary. Subcommittee on the Constitution and published by . This book was released on 1996 with total page 88 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Constitutionality of Retroactive Tax Legislation by : Erika Lunder
Download or read book Constitutionality of Retroactive Tax Legislation written by Erika Lunder and published by . This book was released on 2012 with total page 13 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis S. 94, Prohibition on the Consideration of Retroactive Tax Increases by : United States. Congress. Senate. Committee on Governmental Affairs
Download or read book S. 94, Prohibition on the Consideration of Retroactive Tax Increases written by United States. Congress. Senate. Committee on Governmental Affairs and published by . This book was released on 1996 with total page 118 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Unconstitutionality of Retroactive Taxation by : Edward Henry Durell
Download or read book The Unconstitutionality of Retroactive Taxation written by Edward Henry Durell and published by . This book was released on 1859 with total page 66 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Constitutionality of Retroactive Tax Legislation by : Zizipho Ganta
Download or read book The Constitutionality of Retroactive Tax Legislation written by Zizipho Ganta and published by . This book was released on 2019 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: In the constitutional dispensation in South Africa, the powers of the legislature flow from the constitution. Such powers must be exercised in a manner that aligns with the constitution. Consequently, retroactive taxation legislation must conform to the constitution. This mini-dissertation discusses the question whether retroactive taxation legislation is constitutionally valid. The constitutional validity of retroactive taxation legislation is tested through a discussion of the rule of law, the right to property and foreign law. The rule of law is a foundational value of the constitution and as such, it must be reflected in legislative measures. Whether the legislature is upholding the rule of law when enacting retroactive tax legislation is an issue that is discussed in the mini-dissertation. In addition, the rulings of the judiciary must also be informed by the rule of law, the role of the judiciary is also discussed. This study also discusses whether retroactive tax legislation constitutes a deprivation of property of the taxpayers. Furthermore, this study discusses whether retroactive tax legislation amounts to an arbitrary deprivation of property. The limitations clause is also discussed. This research also details the approach of foreign jurisdictions to retroactive tax legislation; this is done because the Constitution directs that the courts may consider foreign law when interpreting the Bill of Rights. Retroactive tax legislation is not prohibited in any of the considered foreign jurisdictions. Furthermore, this study finds that South Africa is distinguishable from the foreign jurisdictions based on the limitations clause of the constitution. Lastly, the writer provides a short summary and conclusion of this research.
Book Synopsis Time and Tax: Issues in International, EU, and Constitutional Law by : Werner Haslehner
Download or read book Time and Tax: Issues in International, EU, and Constitutional Law written by Werner Haslehner and published by Kluwer Law International B.V.. This book was released on 2018-12-20 with total page 328 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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. Senate. Committee on the Judiciary. Subcommittee on the Constitution, Federalism, and Property Rights Publisher : ISBN 13 : Total Pages :162 pages Book Rating :4.F/5 ( download)
Book Synopsis Proposed Constitutional Amendments to Require a Two-thirds Vote to Increase Taxes and to Prohibit Retroactive Taxation by : United States. Congress. Senate. Committee on the Judiciary. Subcommittee on the Constitution, Federalism, and Property Rights
Download or read book Proposed Constitutional Amendments to Require a Two-thirds Vote to Increase Taxes and to Prohibit Retroactive Taxation written by United States. Congress. Senate. Committee on the Judiciary. Subcommittee on the Constitution, Federalism, and Property Rights and published by . This book was released on 1997 with total page 162 pages. Available in PDF, EPUB and Kindle. Book excerpt: Distributed to some depository libraries in microfiche.
Book Synopsis When Rules Change by : Daniel Shaviro
Download or read book When Rules Change written by Daniel Shaviro and published by University of Chicago Press. This book was released on 2000-03 with total page 292 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 Committee on Th Judiciary Publisher :Forgotten Books ISBN 13 :9780265616703 Total Pages :88 pages Book Rating :4.6/5 (167 download)
Book Synopsis Retroactive Taxation by : United States Committee on Th Judiciary
Download or read book Retroactive Taxation written by United States Committee on Th Judiciary and published by Forgotten Books. This book was released on 2017-10-23 with total page 88 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from Retroactive Taxation: Hearing Before the Subcommittee on the Constitution of the Committee on the Judiciary, United States Senate, One Hundred Third Congress, Second Session on S. J. Res. 120 August 4, 1994 Thus, in my judgment, date of enactment is not a satisfactory method of evaluating the fairness of specific tax legislation, and I think that it would be unwise to elevate it to a constitutional standard. Second, I think our tax system is best served if policymakers have flexibility in designing effective dates. To illustrate, I would like to refer to a legislative experience I had when I first joined the Treasury Department in the early 1980's. At that time there was much attention given to a tax transaction. Generally referred to as tax-exempt entity leasing. Among the highly publicized examples at the time were a lease by the Defense Department of Navy ships and Air Force jets from private tax-shelter partnerships. In the spring, May of 1983, Congressman Jake Pickle introduced legislation that proposed restrictions on these leases. He suggested an effective date effectively the same as his date of introduction of his bill. During 1983, the House passed that legislation. The Fi nance Committee, under the chairmanship of Senator Dole, also recommended similar legislation using the May 1983 effective date. As you will probably recall, budget reconciliation action was not completed during 1983 but was again considered by the Congress in 1984. In President Reagan's February 1984 budget message to the Congress, he proposed these restrictions again, using a retro active effective date to May 1983. The Senate Finance Committee again included the restrictions in its reconciliation recommendations. These were passed by the Sen ate, and following conference, the Deficit Reduction act of 1984 was enacted in July. Not surprisingly, the final legislation included the May 1983 effective date. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
Book Synopsis Furlong V. Commissioner of Internal Revenue by :
Download or read book Furlong V. Commissioner of Internal Revenue written by and published by . This book was released on 1994 with total page 74 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Taxes in the United States by : Sarah Brackman
Download or read book Taxes in the United States written by Sarah Brackman and published by Nova Science Publishers. This book was released on 2013 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines the most recent developments, analysis and research concerning taxation in the United States. Topics discussed in this compilation include the constitutionality of retroactive tax legislation; tax provisions to assist with disaster recovery; the impact of the federal estate tax on state estate taxes; effective marginal tax rates for low- and moderate-income workers; and the taxation of capital and labour through the self-employment tax.
Book Synopsis The Unconstitutional Character and the Illegal Administration of the Income Tax Law by : Albert Henry Walker
Download or read book The Unconstitutional Character and the Illegal Administration of the Income Tax Law written by Albert Henry Walker and published by Forgotten Books. This book was released on 2017-11-06 with total page 104 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from The Unconstitutional Character and the Illegal Administration of the Income Tax Law: Demonstrated My first pamphlet on the income tax law was pub lished in October, 1913, and has gone into extensive use throughout the United States. Its character is indicated by its title The Income Tax Law, of the United States of America, Analyzed and Clarified. It contains no detailed criticism of the statute, except in incidentally specifying a few of its errors and ambiguities, without elaborating upon any of them. When it was published, the administration of the statute had not begun, and therefore could not be made a subject of discussion. During the fifteen weeks which have passed since then, no error of translation has been made known to me as occurring in that pamphlet; and it will probably always be regarded as being, what it purports to be. This second pamphlet has resulted from the applica tion to the provisions of the statute, of the relevant pro visions of the Constitution of the United States; and from the application to the administration of the stat ute, of the provisions of the statute itself, and of some of those principles of ethics and equity, which all good men regard as a proper system of moral law. The writ ing of every unquoted sentence in this pamphlet, was done with the utmost care to state with accuracy, every thing stated therein; and with a constant sense of re sponsibility to the public, and to that infinite and eter nal energy, from which all things proceed. Albert H. Walker. Park Row Building, Manhattan, New York, February 4, 1914. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
Book Synopsis Landmark Briefs and Arguments of the Supreme Court of the United States by : United States. Supreme Court
Download or read book Landmark Briefs and Arguments of the Supreme Court of the United States written by United States. Supreme Court and published by . This book was released on 1993 with total page 1082 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Constitutionality of a Retroactive State Income Tax Credit by : North Dakota. Legislative Assembly. Legislative Council
Download or read book Constitutionality of a Retroactive State Income Tax Credit written by North Dakota. Legislative Assembly. Legislative Council and published by . This book was released on 1988 with total page 6 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Farmer's Tax Guide written by and published by . This book was released on 1998 with total page 112 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Treatise on Constitutional Law by : Ronald D. Rotunda
Download or read book Treatise on Constitutional Law written by Ronald D. Rotunda and published by . This book was released on 1992 with total page 762 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Constitutional Taxation in the Netherlands by : Hans Gribnau
Download or read book Constitutional Taxation in the Netherlands written by Hans Gribnau and published by . This book was released on 2022 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Fundamental legal principles and rights may function as a check on legislative power protecting citizens against arbitrary interferences of tax legislation with their lives. We'll start with a description of the fundamental protection of individual rights that exists under Dutch national law and the agencies that have primary responsibility for protecting those rights. This principle of equality is an important judicial instrument to check seriously flawed tax legislation. The testing of tax law against this principle of equality can act as a case study to gain more insight into the topic of constitutional review. Acts of Parliament are tested against international treaties (Article 14 European Convention of Human Rights (ECHR), in conjunction with Article 1 of Protocol No. 1 ECHR (Article 1 P-1 ECHR), and Article 26 International Covenant on Civil and Political Rights (ICCPR). In terms of the method of judicial interpretation, we will show that the Dutch Supreme Court always demands an objective and reasonable justification for any inequality of treatment. This is in conformity with the method applied by the European Court of Human Rights (ECtHR). As for testing tax law against the principle of equality, the Supreme Court acknowledges the wide margin of appreciation of the legislator. If the Court establishes a violation of the principle of equality, it acts very cautious. We acknowledge that the Dutch Supreme Court has initially made a valuable contribution to the constitutional system of checks and balances - underlining the significance of the principle of equality for fair tax legislation. However, in our opinion, the Supreme Court should pay less deference to the policy views of the tax legislator. Next, we'll discuss the testing of tax legislation against Article 1 P-1 ECHR (right to property). Both the Supreme Court and ECtHR observe a (very) wide margin of appreciation vis-à-vis the legislature if the so-called of the public interest test and the proportionality test are applied. This margin is only exceeded if an individual has to bear an individual and excessive burden. Here, again, the Supreme Court should be less deferential to the tax legislator. With regard to the principle of certainty, no testing of statutory legislation is possible by the courts. Nonetheless, the legislator seems to take the principle of certainty quite seriously. With respect to retroactive tax legislation the State Secretary of Finance has committed himself to rules of conduct with regard to different situations where he deems retroactive tax legislation to be justified. The practice of this soft law instrument shows that the government is more willing to take its partners in law-making seriously than in the case of the principle of equality and the right to property.
