Abstract

http://ssrn.com/abstract=2143728
 


 



Jurisprudential Perspectives of Taxation Law: Manifesto


John Prebble


Victoria University of Wellington - Faculty of Law; Monash University; Institut für Österreichisches und Internationales Steuerrecht, Wirtschaftsuniversität Wien

June 1, 2012


Abstract:     
The discipline, “Jurisprudential Perspectives of Taxation Law” examines income tax law from the perspective of a number of schools of jurisprudence, such as natural law, Kelsen and other positivists, autopoiesis or systems theory, writers on ethics and morality, and Lon Fuller’s writings on (a) fictions and (b) the rule of law. The focus is on tax law qua law rather than on tax law as a concretization of fiscal policy, on legal theory rather than on law in society. Nevertheless, there is some consideration of jurists from more sociological or politico-economic schools, such as Epstein, Rawls, Hayek and Unger.

This Manifesto describes Jurisprudential Perspectives of Taxation Law as a scholarly discipline, mentions several themes that inform the study, explains formats for teaching and for scholarly colloquia, and collects a bibliography.

Number of Pages in PDF File: 8

Keywords: Jurisprudence, Income tax law, Tax law qua law, Legal theory, tax policy

JEL Classification: K34

working papers series


Download This Paper

Date posted: September 9, 2012  

Suggested Citation

Prebble, John, Jurisprudential Perspectives of Taxation Law: Manifesto (June 1, 2012). Available at SSRN: http://ssrn.com/abstract=2143728 or http://dx.doi.org/10.2139/ssrn.2143728

Contact Information

John Prebble (Contact Author)
Victoria University of Wellington - Faculty of Law ( email )
PO Box 600
Wellington, 6140
New Zealand
+64 4 463 6311 (Phone)
Papers Indexed at HOME PAGE (Fax)
HOME PAGE: http://www.victoria.ac.nz/law/staff/prebble-scholarly.aspx

Monash University
Victoria 3084
Australia

Monash University Business and Economics Logo

Institut für Österreichisches und Internationales Steuerrecht, Wirtschaftsuniversität Wien ( email )
Welthandelsplatz 1
Vienna, Wien 1020
Austria

Feedback to SSRN


Paper statistics
Abstract Views: 705
Downloads: 188
Download Rank: 94,516

© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo8 in 0.297 seconds