Crafting Structural Tax Legislation in a Highly Polarized Congress

81 Law & Contemporary Problems 241 (2018)

40 Pages Posted: 25 Oct 2017 Last revised: 15 Feb 2019

See all articles by George K. Yin

George K. Yin

University of Virginia School of Law

Date Written: February 13, 2019

Abstract

This essay attempts to connect the process and product of tax legislation. It argues that changes in the tax legislative process over the last 25-30 years have affected the type of legislation produced by Congress. After identifying several developments, including the changing composition of professional tax staffers working on legislation, the essay shows that a decline in one particular category of legislation - complex change to improve the execution of current policies by advancing the efficiency, equity, or administrability of existing law - may be a natural outgrowth of changing legislator and staff interests and incentives.

Keywords: tax legislative process, congressional tax staff, polarization, structural legislation

JEL Classification: H20, K34, K40

Suggested Citation

Yin, George K., Crafting Structural Tax Legislation in a Highly Polarized Congress (February 13, 2019). 81 Law & Contemporary Problems 241 (2018). Available at SSRN: https://ssrn.com/abstract=3059184

George K. Yin (Contact Author)

University of Virginia School of Law ( email )

580 Massie Road
Charlottesville, VA 22903
United States
434-924-7025 (Phone)
434-924-7536 (Fax)

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