Temporary Tax Laws and the Budget Baseline

10 Pages Posted: 1 Nov 2017 Last revised: 15 Nov 2017

See all articles by David Kamin

David Kamin

New York University School of Law

Rebecca M. Kysar

Fordham University School of Law

Date Written: November 2017

Abstract

In this article, we discuss the inconsistent use of the current policy baseline by policymakers, which undermines budget enforcement and represents a deep violation of Senate norms. We further describe how the potentially dangerous disruption to the budget process provides an opportunity to improve the official baseline.

Keywords: current policy baseline, temporary legislation, tax cuts, budget process

JEL Classification: H60, H20

Suggested Citation

Kamin, David and Kysar, Rebecca M., Temporary Tax Laws and the Budget Baseline (November 2017). Tax Notes, Vol. 157, No. 1, 2017; NYU School of Law, Public Law Research Paper No. 17-44. Available at SSRN: https://ssrn.com/abstract=3062165

David Kamin (Contact Author)

New York University School of Law ( email )

40 Washington Square South
New York, NY 10012-1099
United States

Rebecca M. Kysar

Fordham University School of Law ( email )

150 West 62nd Street
New York, NY 10023
United States

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