Retroactive Tax Legislation

In this debut article for his new column, More of the Web, Johnson uses a recent Florida Supreme Court opinion as a starting point for a discussion of retroactive tax legislation. He explains several aspects of the issue including whether tax statutes should be subject to different retroactivity rules. He concludes that there is no solid legal doctrine on this issue and that a formal verbal formulation on retroactivity is less important than a rule that captures the spirit of the relevant competing interests