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Constructing compliance: Game-playing, tax law and the state

CollectionsANU Centre for Tax System Integrity (CTSI)
Title: Constructing compliance: Game-playing, tax law and the state
Author(s): Picciotto, Sol
Australian National University. Centre for Tax System Integrity
Australian Taxation Office
Publisher: Centre for Tax System Integrity (CTSI), Research School of Social Sciences, The Australian National University
Australian Taxation Office
Series/Report no.: Working paper (Centre for Tax System Integrity) ; no. 81
The first part of the paper explores the question of interpretation of legal rules and the problem of avoidance and game-playing. The paper re-examines the issue of the indeterminacy of rules and relocates it within the context of professional and regulatory practices. In the second part the analysis is applied to income taxation, in particular to sketch out how the international tax system has been constructed through the interaction of contending views of fairness in the allocation of tax jurisdiction, while in the process becoming refined into a formalist and technicist process of game-playing. The final section then considers some of the current proposals for improving tax compliance, in particular by reducing complexity and the use of broad principles.
ISBN: 0 642 76881 X
ISSN: 1444-8211


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