|
|
|
|
||||
|
||||
Testing Alternative Legal Paradigms: An Experiment in Designing Tax LegislationGraeme S. CooperUniversity of Sydney - Faculty of Law Michael WenzelFlinders University May 31, 2006 Sydney Law School Research Paper No. 06/41 Law & Social Inquiry, Vol. 34, No. 1, pp. 61-94, 2009 Abstract: This article reports on empirical research undertaken to test the proposition that citizens could be made certain of their legal obligations by changing the legal paradigm used to express those obligations. The claim, that employing a new legal paradigm would increase levels of certainty, was made in the context of a particular set of tax reform proposals. Our research tested a number of hypotheses involving different conceptions of the claim being made. We find that the alternative paradigm being presented was inferior to current practice and offer some reasons which would explain our results and the significance of this work for other areas of legal research.
Number of Pages in PDF File: 72 Keywords: taxation, empirical legal research, certainty, legislative drafting JEL Classification: K34, H25, H26, G38, K22, K10, K34 working papers seriesDate posted: August 7, 2006 ; Last revised: February 25, 2009Suggested Citation |
|
|||||||||||||||||||||||||
© 2013 Social Science Electronic Publishing, Inc. All Rights Reserved.
FAQ
Terms of Use
Privacy Policy
Copyright
This page was processed by apollo5 in 0.422 seconds
