Reference : Time and Tax: Constitutional Versus Economic Perspectives
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Law, criminology & political science : Tax law
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Time and Tax: Constitutional Versus Economic Perspectives
Haslehner, Werner mailto [University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Law Research Unit >]
Time and Tax – Issues in International, EU, and Constitutional Law
Haslehner, Werner mailto
Kofler, Georg
Rust, Alexander
Kluwer Law International
EUCOTAX Series on European Taxation Vol. 62
Alphen aan den Rijn
The Netherlands
[en] Timing taxation ; Fundamental Rights ; Transition policy ; Rule changes ; Retroactivity ; Law and Economics
[en] Constitutional and economic perspectives frequently differ, including with respect to taxation. Constitutional scholars, on the one hand, typically focus on questions of justice with respect to a particular policy, together with the legal and institutional structures that aim to implement that policy, and thus look at individual rights, equity, the balance ofpowers and the proportionate consideration of diverse interests. Economists, on the other hand, are mainly interested in a particular policy's economic efficiency: they zoom in on its trade-offs, incentives, and consequences for economic welfare as a whole. It is necessary to combine both views for a holistic understanding of legal regulations. From both perspectives, it is, ultimately, a policy's practical effects that drive an assessment of its economic efficiency or its fairness. Thus, any constitutional or legal analysis ought to be imbued with a certain level of economic analysis, as justice depends on the actual outcomes of a policy, including its second-order effects. This contribution attempts to inquire the consequences of such approach in three main dimensions of timing taxation: assessment of taxes, collection of taxes, and the transition between different tax rules and systems.
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