On benefits of new legal realism for international tax scholarship

Abstract

Specialists in international tax law tend to adopt a legal positivism perspective. Although not without merit, legal positivism alone offers an incomplete understanding of international tax law for the purposes of legal theory, law-making and practice. In comparing new legal realism with legal positivism, this article will demonstrate how analytical frameworks that incorporate a new legal realism approach can enhance our understanding of international tax law and its concepts, by viewing it through the real-world lens. It will also outline some issues for future empirical analysis that could help to advance legal positivism theory and connect law-making and the practice of international tax law to the real world.

Keywords: international tax law, international taxation, new legal realism, transnational legal theory, complexity theory

JEL Classification: K33, K34