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https://ssrn.com/abstract=919501
 
 

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Testing Alternative Legal Paradigms: An Experiment in Designing Tax Legislation


Graeme S. Cooper


The University of Sydney Law School

Michael Wenzel


Flinders University

May 31, 2006

Sydney Law School Research Paper No. 06/41
Law & Social Inquiry, Vol. 34, No. 1, pp. 61-94, 2009

Abstract:     
This article reports on empirical research undertaken to test the proposition that citizens could be made certain of their legal obligations by changing the legal paradigm used to express those obligations. The claim, that employing a new legal paradigm would increase levels of certainty, was made in the context of a particular set of tax reform proposals. Our research tested a number of hypotheses involving different conceptions of the claim being made. We find that the alternative paradigm being presented was inferior to current practice and offer some reasons which would explain our results and the significance of this work for other areas of legal research.

Number of Pages in PDF File: 72

Keywords: taxation, empirical legal research, certainty, legislative drafting

JEL Classification: K34, H25, H26, G38, K22, K10, K34


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Date posted: August 7, 2006 ; Last revised: February 25, 2009

Suggested Citation

Cooper, Graeme S. and Wenzel, Michael, Testing Alternative Legal Paradigms: An Experiment in Designing Tax Legislation (May 31, 2006). Sydney Law School Research Paper No. 06/41; Law & Social Inquiry, Vol. 34, No. 1, pp. 61-94, 2009. Available at SSRN: https://ssrn.com/abstract=919501 or http://dx.doi.org/10.2139/ssrn.919501

Contact Information

Graeme S. Cooper (Contact Author)
The University of Sydney Law School ( email )
New Law Building, F10
The University of Sydney
Sydney, NSW 2006
Australia

Michael Wenzel
Flinders University ( email )
GPO Box 2100
Adelaide S.A. 5001, SA 5063
Australia
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