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The interpretation of tax legislation in Great Britain and Australia - a study of the indeterminacy of law

Burton, Mark Andrew


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]

CollectionsOpen Access Theses
Date published: 2013-05-16
Type: Thesis (PhD)


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