Abstract

http://ssrn.com/abstract=1195712
 


 



Principles vs. Rules: Toward a More Fundamental Formulation of Tax Law


Martin B. Tittle


Law Office of Martin B. Tittle

May 29, 2006

Tax Notes International, Vol. 42, No. 9, 2006

Abstract:     
This Viewpoint first sketches out the benefits and drawbacks of tax law based alternatively on broad/general principles and elaborative rules. It then suggests that principles-based tax statutes might best be applied and interpreted using the four factors in Article 31(1) of the Vienna Convention on the Law of Treaties. Those factors are plain meaning, with recourse to context and/or object and purpose if necessary, all under the umbrella of good faith.

Number of Pages in PDF File: 3

Keywords: tax,rule, principle, principles-based, Vienna Convention on the Law of Treaties, VCLT

JEL Classification: K34

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Date posted: August 3, 2008  

Suggested Citation

Tittle, Martin B., Principles vs. Rules: Toward a More Fundamental Formulation of Tax Law (May 29, 2006). Tax Notes International, Vol. 42, No. 9, 2006. Available at SSRN: http://ssrn.com/abstract=1195712

Contact Information

Martin B. Tittle (Contact Author)
Law Office of Martin B. Tittle ( email )
P.O. Box 1541
Ann Arbor, MI
United States
734-846-3864 (Phone)
866-859-2932 (Fax)
HOME PAGE: http://www.martintittle.com
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