Retroactive Appropriation is a supplementary budgetary action that belongs to the category of legislative financial adjustments, distinguished by its authorization of expenditures for a period that precedes its enactment.
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The Case for Retroactive Taxation
Saul Levmore · The Journal of Legal Studies · 1993 · 17 citations
Public Affairs, Economics, Tax Law +12
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University of Vienna
Vienna, Austria
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1 publications
51 citations
Cornell University
Ithaca, United States
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2 publications
720 citations
Universidad de Burgos
Burgos, Spain
1 h-index
1 publications
319 citations
Technical University of Munich
Munich, Germany
1 h-index
1 publications
51 citations
Imperial College London
London, United Kingdom
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1 publications
360 citations
University of Aberdeen
Aberdeen, United Kingdom
1 h-index
1 publications
319 citations
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- Research Policy
2 publications · 411 citations
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- The Journal of Legal Studies
JLS · 1 publications · 17 citations
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- Critical Perspectives on Accounting
1 publications · 319 citations
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