Norman A. Sugarman Tax Scholar-in-Residence Lecture - George K. Yin

859 views · Published 24 January 2009 · 1:03:56 · Indexed 20 September 2026

Channel: Case Western Reserve University · 2009 · Education

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Norman A. Sugarman Tax Scholar-in-Residence Lecture
George K. Yin - Edwin S. Cohen Distinguished Professor of Law & Taxation and Class of 1966 Research Professor, University of Virginia
October 9, 2007 4:30 p.m. - 5:30 p.m.
Temporary-Effect Legislation and Fiscal Responsibility
In recent years, Congress has passed an increasing amount of tax legislation that affects the budget for only a limited time ("temporary-effect legislation"). Most analysts have sharply criticized this practice, suggesting it allowed Congress to escape fiscal discipline.  Which legislation, "temporary" or "permanent" will facilitate greater fiscal responsibility on the part of the Congress?  What are the key factors influencing Congressional budget decision-making?  What are the effects of the tax laws they pass?

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