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Making tax law more certain: a theory

Braithwaite, John

Description

Rules can make tax law certain in simple and stable regulatory domains. A theory of how to make the law more certain is developed for more complex, dynamic domains. Its first step is to define overarching principles and make them binding on taxpayers. One of those overarching principles would be a general anti-avoidance principle. Next, a set of rules to cover the complex area of tax law is defined. The legislature lays down that in a contest between a rule and an overarching principle, it...[Show more]

CollectionsANU Research Publications
Date published: 2002
Type: Working/Technical Paper
URI: http://hdl.handle.net/1885/42640
http://digitalcollections.anu.edu.au/handle/1885/42640
Source: Australian Business Law Review

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