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Improving (not perfecting) tax legislation: rules and principles revisited

Abstract:

This article revisits the arguments made by John Avery Jones in 1996 for ?less detailed legislation interpreted in accordance with principles.? His plea has been influential but perhaps not completely understood. Recent developments in the UK, particularly in the area of so-called ?principles-based drafting? may not have assisted in promoting this cause. It is frequently argued that real improvements in tax law require a coherent underlying policy, not just drafting changes. Obviously, drafti...

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Publication status:
Published
Peer review status:
Peer reviewed
Version:
Publisher's version

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Department:
Oxford, SSD, Law, Law Faculty
Publisher:
Sweet & Maxwell Publisher's website
Journal:
British Tax Review Journal website
Issue:
6
Pages:
717-736
Publication date:
2010-12-06
ISSN:
0007-1870
Pubs id:
pubs:601218
URN:
uri:9f16cc2c-2123-4c75-97dd-cb7037791032"
UUID:
9f16cc2c-2123-4c75-97dd-cb7037791032"
Local pid:
info:fedora/pubs:601218

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