The interpretation of tax legislation in Great Britain and Australia - a study of the indeterminacy of law
The prevailing view of the history of tax interpretation is one of legal formalism. According to this account of judicial discovery and application of legislative rules, there is no room for judicial law making. Chapter One introduces this mainstream account of tax interpretation over the last three centuries, noting the various permutations of this legal formalist account. The chapter also notes the significance of this account to liberal legal theory. Chapters two, three, four and five...[Show more]
|Collections||Open Access Theses|
|Burton M Thesis 1999.pdf||14.2 MB||Adobe PDF|
Items in Open Research are protected by copyright, with all rights reserved, unless otherwise indicated.