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Why Should Tax Researchers Take Note of the Date on Which

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Why should tax researchers take note of the date on which a Treasury Regulation was adopted?


Definitions:

Tax Impact

The effect that changes in taxation have on the economy, individuals, or businesses, including adjustments in spending, investment, and distribution of income.

Demand Elasticity

Measuring the impact of price swings on the volume of a good that consumers seek to purchase.

Inelastic Demand

A market condition where the demand for a product does not change significantly when its price changes.

Elastic Supply

Describes a situation where the quantity supplied of a good changes significantly when its price changes.

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