# kaal:claim:4957318-016

**Claim.** Sunset provisions in tax law do not deliver fiscal restraint, because shifting baselines, exceptions to budget rules, and the difficulty of accurately costing temporary legislation undermine their theoretical benefits.

**Type.** failure  **Support.** evidenced

**Holds when.**

- tax legislation subject to budget scoring rules

**Source quote.**

> Complexities such as shifting baselines, exceptions to budget rules, and the challenges of accurately assessing the costs of temporary legislation undermine the theoretical benefits of sunset provisions in promoting fiscal restraint.

**From.** Wulf A. Kaal, *The Future of Law - Dynamic Web3 Governance* (2024), Sunset Provisions, Case Studies, page 16

**Cite as.** Wulf A. Kaal, The Future of Law - Dynamic Web3 Governance (2024). SSRN: https://ssrn.com/abstract=4957318

**Verify.** sha256 of source PDF `137fb77eb82111a85f0ab5581926f762a7414ae84aaf3d56e8299db670e0e0c1` at https://raw.githubusercontent.com/wulfkaal/Academic-Papers/main/papers/pdf/Kaal%20-%202024%20-%20The%20Future%20of%20Law%20-%20Dynamic%20Web3%20Governance.pdf

**Failure mode.** tax-sunset-fiscal-illusion  (family: rule-obsolescence-and-ossification)

**Topics.** institutional-design

**Keywords.** sunset-provisions, tax-law, fiscal-restraint, budget-rules, policy-failure

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