The Reasoning Behind Retrospective Laws

after 15 years, the "head tax" becomes twice and apart from this, some new rules were also

King George is forcing taxes on the people without their approval, “For imposing taxes on us without our consent”(Jefferson 74). The people do not know of what is happening

After the passage of the 16th Amendment, the nature and process of taxation changed many times. An author for the Virginia Law Review wrote in 1972, “Developing and maintaining an appropriate tax structure for a nation as economically complex and dynamic as the United States is a mammoth task” (Graetz, p. 1401). Because of this complexity, the nature of the Tax Code would need to be altered to keep up with what the country requires at a given time. Several significant changes have been made to the Tax Code, but none more significant than the passage of the Tax Reform Act of 1986 (TRA 86). TRA 86 was one of the most polarizing changes in tax law and where the current Code gets its name (Spilker et all., 2016, p. 2-11). It brought about more revisions than most people and businesses could keep up with, and it brought to light the deficiencies in implementing amendments to the Code, namely a disturbing lack of awareness from taxpayers of the alterations. Many businesses benefited from the changes—mostly large, well-established firms, but small mom-and-pop stores who have less stake in tax planning suffered (Scholes, Wilson, Wolfson, 1992, p.181). This negative effect would have been avoided if taxpayers had taken precautions and been aware of the impending changes in tax laws and if those changes had been communicated clearly to them.

Under the Publications (Immigration Issues) Bill 2014 (Cth) the current government wishes to restrict the publication of materials on the immigration policy. They wish the law to also be used in relation to material that have already been published. This is in response to the comments made by freelance journalist Daryl Dixon who has been publishing hateful comments about the Walkers Political Party which the government considers to be against public interest.

The law was meant to act retrospectively as well as prospectively. In 1978, D.C. Law 2-153 required that all rules, regulations,

In the United States today there are millions of corporations in many different industries. All of them must abide by the current taxation rules and regulations that have been set by IRS and congress. The Internal Revenue Code, which was originally founded in 1939, set the foundation for the codification that we have in place today. The code arranged all Federal Tax provisions in a logical order and placed them in a separate part of the federal status. Over the years, congress has updated and amended the tax code in 1954, in 1986 Tax Reform Act, and is constantly updating the code due to its importance in assessing judicial and administrative decisions. The

According to vocabulary.com “Taxation refers to the practice of a government collecting money from its citizens to pay for public services”. Our country was practically founded because of differences on taxation. The Stamp Act, Townshend Revenue Act, and most famously the Tea Act of 1773, are a few examples given of the progressive start to the American Revolution. If we can fast forward to 1986, this is the year that President Reagan passed the Tax Reform Act of 1986. Needless to say, the main purpose of the Tax Reform Act was for simplicity. Simplicity in federal tax code than in the pervious generations of tax code, but since passed, I believe the Act has gone through several changes and has now made the federal tax codes a bit more complicated. An idea of the Fair Tax has come in to play as a new way to reform federal tax in the past 10 to 15 years to simplify current tax codes.

This occurred when the Accelerated Cost Recovery System was placed. Noland (2011) stated that this act, that was placed in 1981 "specified both the life of the asset and the depreciation rate for tax purposes" (p. 2). This system has changed and has been renamed and is now known as MACRS.

Taxes have always been a contentious issue of debate in the United States; furthermore it is exacerbated by the specific philosophy of individuals, states, and regions. Too be clearer, nobody enjoys paying taxes, however it is the cost we pay for having civilization. Nevertheless, selfishness creeps in to many individuals who feel no particular benefit. Taxes have a real way of polarizing many people from different socio-economic backgrounds, because a tax is inexorably linked to a person’s belief-system. For instance, in the context of social welfare policy liberals are inclined to feel that the tax-burden should be heaped on individuals who have benefited the most from “the system”. On the other hand, we have conservatives who feel they did not receive any support, and all that is necessary is hard work and perseverance to succeed. I am not suggesting either one is correct; it is only a simple illustration to show the relation between pocketbook and personal belief. I hope studying the tax structures of New Jersey and Alabama will give me insight they both reconcile their political beliefs with their individual tax structures.

A government is responsible in maintaining and improving the country’s structural elements, such as economy, military, agriculture, education and so on. In order to fulfill these responsibilities, the government requires a budget, which it acquires through taxation of the population. In the reading “Why I Like to Pay my Taxes”, Neil Brooks insists that taxes are a good thing, and that they are necessary for society to function, and beneficial in all aspects. He also criticises: people that see tax increase as negative, call taxation a great burden and a restriction of freedom. Neil Brooks shows bias by displaying only the pros of taxation. It is fair to say that arguments with regards to the pros and cons of taxation are a very grey area. The

There could be instances where a judge interprets a statute to mean something different than the governing body intended, moreover, the

Taxation - Government changes the laws every 5 years therefore new laws may come in or the old laws will change either within the 5 years or for every 5 years.

A fact is delineated as an actuality conceded by concrete experience and/or scrutiny. C. Eugene Steuerle (Steuerle), author of the book entitled Contemporary U.S. Tax Policy, affirms the fact that the United States (U.S.) levies taxes to compensate for government functions and budget policy objectives—such as lessening debt onuses, constructing roads and additional infrastructure, remunerating wartime expenditures, and restricting the progression in national debt (Steuerle 7). Nevertheless, in today's world, the tax mandate has many more facets. For instance, Steuerle asserts that policy makers habitually utilize the tax code when endeavoring to alter the economy or society’s comportment (Steuerle 1).

In order for these governments to function there was a need for revenue to meet the expenses incurred by these governments. This need for revenue was met by levying taxes on individuals and businesses. It has always been a question to the population being taxed as to whether or not the government was doing a good job in assessing and managing the money it collected from taxes.

When the government gets involved and taxes goods and services, it raises revenue for the government, decreases the quantity of goods produced and consumed and therefore, both consumers and the producer of the good will pay, splitting the costs of the tax and leveling up with society’s.