Budgetary reform: the impact of a December Budget on the Finance Bill and the development of tax legislation

Malcolm Gammie ()
Additional contact information
Malcolm Gammie: Institute for Fiscal Studies and One Essex Court

Fiscal Studies, 1993, vol. 14, issue 1, 95-106

Abstract: This paper considers the Government’s proposals for reforming the budgetary process from the perspective of its impact on the Finance Bill and the development of tax legislation. The paper is divided into three parts. First, it summarises briefly what the White Paper has to say on the subject of the Budget tax proposals, the Finance Bill and tax administration. Thereafter, it considers the implications that a change to a December Budget will have on the Finance Bill process. Finally, the paper looks at possible ways of reforming the system by which tax legislation is developed and enacted.

Date: 1993
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
http://www.ifs.org.uk/fs/articles/gammie_feb93.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ifs:fistud:v:14:y:1993:i:1:p:95-106

Ordering information: This journal article can be ordered from
The Institute for Fiscal Studies 7 Ridgmount Street LONDON WC1E 7AE

Access Statistics for this article

More articles in Fiscal Studies from Institute for Fiscal Studies The Institute for Fiscal Studies 7 Ridgmount Street LONDON WC1E 7AE. Contact information at EDIRC.
Bibliographic data for series maintained by Emma Hyman ().