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

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  • Malcolm Gammie

    (Institute for Fiscal Studies and One Essex Court)

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.

Suggested Citation

  • Malcolm Gammie, 1993. "Budgetary reform: the impact of a December Budget on the Finance Bill and the development of tax legislation," Fiscal Studies, Institute for Fiscal Studies, vol. 14(1), pages 95-106, February.
    • Handle: RePEc:ifs:fistud:v:14:y:1993:i:1:p:95-106
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