The Evolving Legislative Process: Implications for Tax Reform
George K. Yin
University of Virginia School of Law
Tax Notes, Vol. 114, No. 3, January 22, 2007
The article describes two evolving features of the legislative process - an increasingly top-down organizational structure and a greater fracturing and external focus of the legislative body - and considers the implication of those trends for congressional consideration of major tax legislation such as tax reform.
Accepted Paper Series
Date posted: January 19, 2007
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