Chief Counsel’s Subtle Impact on Revenue: Regulations, Litigation, and Administrative Guidance
Roberta F. Mann
University of Oregon School of Law
National Tax Journal, December 2012, 65 (4), 889–898, Forthcoming
This essay examines the Chief Counsel’s role in the tax system and attempts to assess the ways in which it may affect revenue. The essay specifically discusses the revenue impacts of regulations and litigation led by the Office of Chief Counsel. Ultimately, the essay calls on Congress to systematically require analyses of revenue impacts of tax legislation and the administrative response to such legislation.
Number of Pages in PDF File: 10
Keywords: Chief Counsel, tax policy, revenue, regulations
JEL Classification: K34, K41, M48Accepted Paper Series
Date posted: December 2, 2012
© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.
This page was processed by apollo4 in 0.281 seconds