There are too many witchdoctors in our tax courts: is there a better way?
Dabner, Justin (2005) There are too many witchdoctors in our tax courts: is there a better way? Revenue Law Journal, 15 (1). pp. 36-49.
![]()
|
PDF (Published Version)
- Published Version
Download (403kB) |
Abstract
The traditional methodology employed by the judiciary in tax cases leads to narrow definitional debates abstracted from a consideration of policy and principle. With each new case we expect a resolution of fundamental issues and some clarity. But this is rarely achieved and the uncertainty and ambiguity associated with our tax laws compounds. We need to depart from the traditional methodology and embrace an approach in which the judiciary expressly acknowledges policy considerations when deciding hard tax cases. Thus our legal witchdoctors need to embrace a new methodology. Such an approach can be demonstrated by reference to recent general anti-avoidance cases.
Item ID: | 218 |
---|---|
Item Type: | Article (Research - C1) |
ISSN: | 1034-7747 |
Keywords: | taxation law, judges, tax avoidance, legislative drafting, rules of interpretation |
Additional Information: | Copyright in each article in this issue of the Revenue Law Journal is retained by its author(s). |
Date Deposited: | 19 Sep 2006 |
FoR Codes: | 18 LAW AND LEGAL STUDIES > 1801 Law > 180125 Taxation Law @ 100% |
SEO Codes: | 97 EXPANDING KNOWLEDGE > 970118 Expanding Knowledge in Law and Legal Studies @ 100% |
Downloads: |
Total: 334 Last 12 Months: 9 |
More Statistics |