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The Evolving Legislative Process: Implications for Tax Reform

13 Pages Posted: 19 Jan 2007 Last revised: 27 Jun 2014

George K. Yin

University of Virginia School of Law

Date Written: January 22, 2007

Abstract

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

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

George K. Yin (Contact Author)

University of Virginia School of Law ( email )

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Charlottesville, VA 22903
United States
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