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

Do you have a job opening that you would like to promote on SSRN?

Paper statistics

Downloads
123
Abstract Views
1,149
rank
272,511
PlumX Metrics