The Ethical Tax Judge

This is a pre-publication version of 'The Ethical Tax Judge', published in Ethics and Taxation, Robert van Brederode, ed. (Springer, 2020).

15 Pages Posted: 23 Nov 2019

See all articles by Kim Brooks

Kim Brooks

Dalhousie University - Schulich School of Law

Date Written: November 12, 2019

Abstract

This chapter advances the claim that judges have an ethical obligation of competence that requires them to enhance their knowledge about language (in the context of statutory interpretation) and income tax law design and policy. It articulates some of the foundational understandings that support that competence and provides a simple hierarchy of approaches to interpreting income tax law. It concludes by contending that greater competence is not only more ethical but also advances other important societal goals fulfilled by the imposition of income tax systems.

Keywords: tax policy; legal ethics; statutory interpretation

Suggested Citation

Brooks, Kimberley, The Ethical Tax Judge (November 12, 2019). This is a pre-publication version of 'The Ethical Tax Judge', published in Ethics and Taxation, Robert van Brederode, ed. (Springer, 2020). , Available at SSRN: https://ssrn.com/abstract=3485686 or http://dx.doi.org/10.2139/ssrn.3485686

Kimberley Brooks (Contact Author)

Dalhousie University - Schulich School of Law ( email )

6061 University Ave
Weldon Law Building
Halifax, Nova Scotia B3H4H9
Canada

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