000			01668nab a2200265 c 4500
999			_c143506 _d143506
003			ES-MaIEF
005			20210203131720.0
007			ta
008			210203t2020 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_953696 _aKysar, Rebecca M.
245		4	_aThe new tax legislative and regulatory process _c Rebecca M. Kysar
260			_c2020
500			_aResumen.
504			_aBibliografía.
520			_aThis paper compares the enactment and implementation process for the 2017 Tax Cuts and Jobs Act (TCJA) to prior tax reform acts, as well as situates it within other developments in the legislative process more generally. It details how the 2017 enactment process solidifies reconciliation as the primary vehicle for the enactment of major tax measures, a trend nearly two decades in the making. The ambitious scope of the TCJA, as well as the rushed and partisan reconciliation process by which it was enacted, has led to ambiguities and instability in the legislation. These features have, in turn, posed an enormous implementation challenge for Treasury, which has led to some troubling results. Finally, reconciliation has set up the opportunity for Congress to engage in budget gimmicks in the future. This paper discusses these trends and proposes solutions to them.
650			_aIMPUESTOS _947460
650		4	_aPOLITICA FISCAL _948067
650		4	_aEVALUACION _944020
650		4	_aPRESUPUESTOS _948131
650		4	_aESTADOS UNIDOS _942888
650		4	_aLEGISLACION _947615
773	0		_9164179 _oOP 233/2020/4 _tNational Tax Journal _w(IEF)86491 _x 0028-0283 _gv. 73, n. 4, December 2020, p. 1135-1162
942			_cART