Making tax law more certain: a theory

dc.contributor.authorBraithwaite, Johnen_AU
dc.contributor.authorAustralian National University. Centre for Tax System Integrityen_AU
dc.contributor.authorAustralian Taxation Officeen_AU
dc.date.accessioned2004-11-29en_US
dc.date.accessioned2005-03-10en_AU
dc.date.accessioned2011-01-05T08:55:51Z
dc.date.available2005-03-10en_AU
dc.date.available2011-01-05T08:55:51Z
dc.date.created2002en_AU
dc.date.updated2015-12-12T08:28:58Z
dc.description.abstractRules 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 will not be the rule that is binding. That is, the principle is not merely used to assist in interpreting the rule. Rather it is the principle that is binding with the rules used to assist in applying the principle. Specific sets of rules for the most commonly used types of transactions or business arrangements are also written. This might involve a dozen different sets of rules to regulate concrete arrangements. Such rules actually merely specify examples of how the principles apply. Each of the dozen sets of illustrative rules are followed with an explanation that the reason for the rules being this way in this concrete situation is to honour the overarching principles. This is a way for the legislature to make it clear to judges that it is the principles that are the binding feature of the law. The paper also discusses what to do when judges do not respect this, reverting to old habits of privileging rules. It also discusses how to nurture shared sensibilities around the principles among judges, practitioners and the community.en_AU
dc.format.extent26 pagesen_AU
dc.format.mimetypeapplication/pdfen_AU
dc.identifier.isbn0 642 76843 9en_AU
dc.identifier.issn1444-8211en_AU
dc.identifier.urihttp://hdl.handle.net/1885/42640
dc.language.isoen_AUen_AU
dc.provenancePermission received from RegNet to add their publications to Open Research - ERMS2457502en_AU
dc.publisherCentre for Tax System Integrity (CTSI), Research School of Social Sciences, The Australian National Universityen_AU
dc.publisherAustralian Taxation Officeen_AU
dc.relation.ispartofseriesWorking paper (Centre for Tax System Integrity) ; no. 44en_AU
dc.rightsCentre for Tax System Integrity, Research School of Social Sciences, Australian National Universityen_AU
dc.rightsCommonwealth of Australiaen_AU
dc.subjectlaw and legislationen_AU
dc.subject.ddc336.200994en_AU
dc.subject.lcshTaxation - Australia.en_AU
dc.titleMaking tax law more certain: a theoryen_AU
dc.typeWorking/Technical Paperen_AU
dcterms.accessRightsOpen Accessen_AU
local.bibliographicCitation.placeofpublicationCanberra, ACTen_AU
local.contributor.affiliationCTSI, RSSSen_AU
local.contributor.affiliationANUen_AU
local.contributor.authoremailregnet@anu.edu.auen_AU
local.contributor.authoruidBraithwaite, John, u8402911
local.description.refereednoen_AU
local.identifier.absfor180119 - Law and Society
local.identifier.ariespublicationMigratedxPub17171
local.identifier.eprintid2885en_US
local.identifier.uidSubmittedByu1027010en_AU
local.publisher.urlhttp://regnet.anu.edu.au/en_AU
local.rights.ispublishedyesen_US
local.type.statusPublished Versionen_AU

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