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Jurisprudential Perspectives of Taxation Law: Manifesto

8 Pages Posted: 9 Sep 2012  

John Prebble QC

Victoria University of Wellington - Faculty of Law; Institut für Österreichisches und Internationales Steuerrecht, Wirtschaftsuniversität Wien; University of Notre Dame Australia - School of Law

Date Written: 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.

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

JEL Classification: K34

Suggested Citation

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

John Prebble QC (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

Institut für Österreichisches und Internationales Steuerrecht, Wirtschaftsuniversität Wien ( email )

Welthandelsplatz 1
Vienna, Wien 1020
Austria

University of Notre Dame Australia - School of Law

Sydney Campus, New South Wales
Australia

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