13 Pages Posted: 19 Jan 2007 Last revised: 27 Jun 2014
Date Written: 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.
Suggested Citation: Suggested Citation
Yin, George K., The Evolving Legislative Process: Implications for Tax Reform (January 22, 2007). 114 Tax Notes 313 (2007). Available at SSRN: https://ssrn.com/abstract=958184