Download This PaperTemporary Tax Laws and the Budget Baseline
10 Pages Posted: 1 Nov 2017 Last revised: 15 Nov 2017
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: 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
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