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

3 Pages Posted: 3 Aug 2008  

Martin B. Tittle

Law Office of Martin B. Tittle

Date Written: May 29, 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.

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

JEL Classification: K34

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: https://ssrn.com/abstract=1195712

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)

HOME PAGE: http://www.martintittle.com

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