Background
Shaviro, Daniel Nathan was born on May 11, 1957 in New York City. Son of Sol and Frieda (Wachs) Shaviro.
(Integrating theory and policy in an accessible, yet chall...)
Integrating theory and policy in an accessible, yet challenging approach, Federal Income Taxation features a tradition of distinguished authorship, reaching back to the original author Boris Bittker, eminent tax scholar from Yale Law. William A. Klein, who retires as of this edition, has a long-established reputation across academia, business and the federal government, and Bankman, Shaviro and Stark represent the best-known of younger tax scholars. A unique introduction lends insight to both the historical background and economic analysis of federal taxation for individuals. Problems interspersed between Notes and Questions help students comprehend the complexity of the material. The Sixteenth Edition expands the highly successful international perspective, comparing tax rules in a variety of countries. A revised discussion of progressivity against the background of current tax rate debates is completely up-to-date. An important new discussion of Mayo Foundation for Medical Education and Research v. United States considers the degree of judicial deference to Treasury regulations, and new material introduces recent codification of the economic substance doctrine. Hallmark features of Federal Income Taxation: Problems interspersed between Notes and Questions Esteemed authorship o Original author Boris Bittker, eminent tax scholar o William A. Klein (retires as of this edition), distinguished reputation in taxation o Bankman, Shaviro and Stark, among the best-known younger tax scholars Unique introduction with insightful historical background and economic analysis Theory and policy integrated throughout Accessible, yet challenging Thoroughly updated, the revised Sixteenth Edition presents: Expansion of successful international comparisons to tax rules in other countries Revised and updated discussion of progressivity against the background of current tax rate debates New discussion of Mayo Foundation for Medical Education and Research v. United States, concerning the degree of judicial deference to Treasury regulations New material on recent codification of the economic substance doctrine
http://www.amazon.com/gp/product/1454809965/?tag=2022091-20
( The Social Security Act of 1935 must be counted among t...)
The Social Security Act of 1935 must be counted among the most monumental pieces of legislation ever passed by Congress. Today, sixty-five years after its enactment, public support for Social Security remains extremely strong. At the same time, there have been reports that Social Security is in grave danger of financial collapse, and numerous groups across the political spectrum have agitated for its reform. The president has put forward proposals to rescue Social Security, conservatives argue for its privatization, and liberals advocate increases in its funding from surplus tax revenues. But what is the average person to make of all this? How many Americans know where the money for Social Security benefits really comes from, or who wins and loses from the system's overall operations? Few people understand the current Social Security system in even its broadest outlines. And yet Social Security reform is ranked among the most important social issues of our time. With Making Sense of Social Security Reform, Daniel Shaviro makes an important contribution to the public understanding of the issues involved in reforming Social Security. His book clearly and straightforwardly describes the current system and the pressures that have been brought to bear upon it, before dissecting and evaluating the various reform proposals. Accessible to anyone who has an interest in the issue, Shaviro's new work is unique in offering a balanced, nonpartisan account.
http://www.amazon.com/gp/product/0226751163/?tag=2022091-20
(While arguing for greater national uniformity in taxation...)
While arguing for greater national uniformity in taxation in the US, the author recognises that diversity in policy should reflect varying local preferences and preserve competition between state and local governments for business and residents.
http://www.amazon.com/gp/product/0844738220/?tag=2022091-20
( Do deficits matter? Yes and no, says Daniel Shaviro in ...)
Do deficits matter? Yes and no, says Daniel Shaviro in this political and economic study. Yes, because fiscal policy affects generational distribution, national saving, and the level of government spending. And no, because the deficit is an inaccurate measure with little economic content. This book provides an invaluable guide for anyone wanting to know exactly what is at stake for Americans in this ongoing debate. "An excellent, comprehensive, and illuminating book. Its analysis, deftly integrating considerations of economics, law, politics, and philosophy, brings the issues of 'balanced budgets,' national saving, and intergenerational equity out of the area of religious crusades and into an arena of reason. . . . A magnificent, judicious, and balanced treatment. It should be read and studied not just by specialists in fiscal policy but by all those in the economic and political community."—Robert Eisner, Journal of Economic Literature "Shaviro's history, economics, and political analysis are right on the mark. For all readers."—Library Journal
http://www.amazon.com/gp/product/0226751120/?tag=2022091-20
( Suppose Congress were to change Social Security just be...)
Suppose Congress were to change Social Security just before you retired? Or repeal income tax deductions for homeowners? Or institute a flat tax? Should those changes be retroactive? Or should you retain the gains or accept the losses resulting from the new enactments? What kinds of policies might governments adopt in order to mitigate the transitional effects of changing legal rules? Daniel Shaviro tackles these tough questions, bringing legal, economic, and political perspectives to bear on a persistent problem not often given serious attention. When Rules Change: An Economic and Political Analysis of Transition Relief and Retroactivity focuses on tax law changes to develop an in-depth understanding of the transitional issues inherent in any substantive rule change and also to advance a set of normative policy guidelines applicable to any such circumstance. Shaviro reframes traditional approaches to the problem of retroactivity and offers new insights into both the theory and policy of legislative transitions.
http://www.amazon.com/gp/product/0226751147/?tag=2022091-20
( The Social Security Act of 1935 must be counted among t...)
The Social Security Act of 1935 must be counted among the most monumental pieces of legislation ever passed by Congress. Today, sixty-five years after its enactment, public support for Social Security remains extremely strong. At the same time, there have been reports that Social Security is in grave danger of financial collapse, and numerous groups across the political spectrum have agitated for its reform. The president has put forward proposals to rescue Social Security, conservatives argue for its privatization, and liberals advocate increases in its funding from surplus tax revenues. But what is the average person to make of all this? How many Americans know where the money for Social Security benefits really comes from, or who wins and loses from the system's overall operations? Few people understand the current Social Security system in even its broadest outlines. And yet Social Security reform is ranked among the most important social issues of our time. With Making Sense of Social Security Reform, Daniel Shaviro makes an important contribution to the public understanding of the issues involved in reforming Social Security. His book clearly and straightforwardly describes the current system and the pressures that have been brought to bear upon it, before dissecting and evaluating the various reform proposals. Accessible to anyone who has an interest in the issue, Shaviro's new work is unique in offering a balanced, nonpartisan account.
http://www.amazon.com/gp/product/0226751171/?tag=2022091-20
Shaviro, Daniel Nathan was born on May 11, 1957 in New York City. Son of Sol and Frieda (Wachs) Shaviro.
AB, Princeton University, 1978; Juris Doctor, Yale University, 1981.
Associate Caplan & Drysdale, Chartered, Washington, 1981-1984. Legislation attorney Joint Committee on Taxation United States Congress, 1984-1987. Assistant professor University Chicago Law School, 1987—1991, professor, 1991—1995, associate dean, 1992—1994.
Professor law New York University School Law, since 1995, now Wayne Perry professor taxation. Special consultant Tax Management Advisory Board, Washington, 1987. Adjunct professor Georgetown University, 1987.
Visiting professor Columbia University, 1991.
( Suppose Congress were to change Social Security just be...)
(While arguing for greater national uniformity in taxation...)
(Integrating theory and policy in an accessible, yet chall...)
( The Social Security Act of 1935 must be counted among t...)
( The Social Security Act of 1935 must be counted among t...)
( Do deficits matter? Yes and no, says Daniel Shaviro in ...)
Member American Bar Association.
Married Patricia Diane Ludwig, September 11, 1988.