Skip navigation
Skip navigation

Constructing Compliance: Game Playing,Tax Law, and the Regulatory State

Picciotto, Sol


This article proposes a rethinking of approaches to compliance, extending perspectives that view regulation as an interactive or reflexive process mediated by sociolinguistic practices. These suggest that the meaning of rules is not fixed ex ante, but may emerge and change through such interactions, which therefore actually help to construct what it means to comply. The analysis supports proposals to base tax law on purposive general principles combined with detailed rules. However, it suggests...[Show more]

CollectionsANU Research Publications
Date published: 2007
Type: Journal article
Source: Law and Policy
DOI: 10.1111/j.1467-9930.2007.00243.x


File Description SizeFormat Image
01_Picciotto_Constructing_Compliance:_Game_2007.pdf112.17 kBAdobe PDF    Request a copy

Items in Open Research are protected by copyright, with all rights reserved, unless otherwise indicated.

Updated:  19 May 2020/ Responsible Officer:  University Librarian/ Page Contact:  Library Systems & Web Coordinator