Legislation with Retrospective Effect, with Particular Reference to Tax Loopholes and Avoidance
Victoria University of Wellington; Institut für Österreichisches und Internationales Steuerrecht, Wirtschaftsuniversität Wien; Monash University
Government of New Zealand - Treasury
Catherine Vidler Smith
Victoria University of Wellington
New Zealand Universities Law Review, Vol. 22, pp. 17-49, 2006
Victoria University of Wellington Legal Research Paper No. 10/2012
When on the rare occasion retrospective legislation enters the statute book it is denounced from all angles as being illegal, unconstitutional, undemocratic, and contrary to natural justice and to the rule of law. The article considers the criticisms levelled at retrospective legislation, paying particular attention to legislation designed to frustrate tax avoidance.
Number of Pages in PDF File: 34
Keywords: Retrospective legislation, Jurisprudence, Avoidance
JEL Classification: K34Accepted Paper Series
Date posted: May 14, 2010 ; Last revised: February 13, 2012
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