Testing Alternative Legal Paradigms: An Experiment in Designing Tax Legislation
Graeme S. Cooper
University of Sydney - Faculty of Law; Centre for International Finance and Regulation (CIFR)
May 31, 2006
Sydney Law School Research Paper No. 06/41
Law & Social Inquiry, Vol. 34, No. 1, pp. 61-94, 2009
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, K34working papers series
Date posted: August 7, 2006 ; Last revised: February 25, 2009
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