Making Tax Law

Abstract

This book explores the process of making U.S. tax law. It examines the way in which considerations of tax policy, tax politics and tax administration intersect and contribute to the development of law through the legislative process, the promulgation of regulations and other administrative guidance, and the negotiation and ratification of tax treaties. The book provides detailed information regarding the legislative process that has not been published in other resources (including journal articles). This insider’s look into the workings of the government is derived from Daniel M. Berman’s twenty-five-year career as a Washington D.C. tax attorney, including service in senior policy positions with the Congress of the United States and the U.S. Department of the Treasury.

The book utilizes tax legislation as a substantive backdrop for considering the legislative process, and is suited for use in J.D. or LL.M.-level courses such as Making Tax Law, Legislation, Legislative Drafting, and Federal Regulatory and Legislative Practice Seminar. A portion of the book provides valuable information on the process of negotiating and ratifying tax treaties, and may be a useful supplement to a course in the Law of Treaties or more generally in Public International Law. Beyond the law school curricula, the book would be a valuable resource for any practicing tax lawyer.

Keywords: tax, tax treaty, legislation, legislative process, TRA 1986