Applying the Delphi Method as a Research Technique in Tax Law and Policy

26 Pages Posted: 23 Apr 2015

See all articles by Evgeny Guglyuvatyy

Evgeny Guglyuvatyy

Monash University - Monash University Malaysia

Natalie P. Stoianoff

University of Technology Sydney, Faculty of Law

Date Written: December 4, 2014

Abstract

This article examines the Delphi method as a tool for legal research that can be used to facilitate transparent and informative policy-making in a variety of fields including tax policy. It points to strengths and limitations of the technique based on the findings of the Delphi study conducted to assist in the assessment of fiscal and more general market-based instruments (referred to in this article as carbon pricing instruments) that could be used to tackle climate change in Australia. Whether the Delphi method is utilised in empirical or theoretical legal research or in legal and policy decision-making, this article demonstrates the strength of the technique in providing transparent and justified results, which in turn reinforces the utility of the method as a legal research and/or decision-making tool.

Suggested Citation

Guglyuvatyy, Evgeny and Stoianoff, Natalie P., Applying the Delphi Method as a Research Technique in Tax Law and Policy (December 4, 2014). Australian Tax Forum, Vol. 30, 2015, Available at SSRN: https://ssrn.com/abstract=2597916

Evgeny Guglyuvatyy (Contact Author)

Monash University - Monash University Malaysia ( email )

Sunway Campus
Malaysia

Natalie P. Stoianoff

University of Technology Sydney, Faculty of Law ( email )

Australia

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