Constitutionality of Retroactive Tax Legislation

Lunder, Erika K. ; Meltz, Robert ; Thomas, Kenneth R.

Library of Congress. Congressional Research Service.

关键词: Constitutional amendments -- U.S. -- 5;    Bill of Rights;    Taxation;    Tax policy;   

RP-ID  :  R42791
RP-ID  :  R42791_2012Oct25

美国|英语

来源: UNT Digital Library

【 摘 要 】

Report that examines the constitutional provisions that might be implicated by retroactive tax legislation, including legislation that seems intended to punish past behavior.