The Evolving Legislative Process: Implications for Tax Reform
George K. Yin
University of Virginia School of Law
January 22, 2007
114 Tax Notes 313 (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.
Number of Pages in PDF File: 13
Date posted: January 19, 2007 ; Last revised: June 27, 2014