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Legal Interpretation of Tax Law' is a comprehensive multi-jurisdiction survey of the interpretation of the corporate income tax and VAT and GST or other general sales tax laws. As a result of the globalization of trade and business, tax departments and their external advisors are increasingly required to deal with the tax law of foreign jurisdictions. Effective consulting, whether internal or external, requires not only knowledge of tax law per se but also of how tax law is explained and interpreted by the courts of foreign jurisdictions. This book is the first to deal comparatively with tax law interpretation in economies engaged in cross-border investment at a global level.00The introduction outlines the theoretical approaches to legal interpretation in general and gives an overview of issues and topics relevant to taxation ? designed to help readers understand the jurisdictional chapters that follow. Each author pays detailed attention to such documentary elements as explanatory memoranda, administrative rulings, judicial precedents, judgments of foreign courts, legislative debates, and OECD guidelines.
Book Synopsis Legal Interpretation of Tax Law by : Robert F. van Brederode
Download or read book Legal Interpretation of Tax Law written by Robert F. van Brederode and published by . This book was released on 2017 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Legal Interpretation of Tax Law' is a comprehensive multi-jurisdiction survey of the interpretation of the corporate income tax and VAT and GST or other general sales tax laws. As a result of the globalization of trade and business, tax departments and their external advisors are increasingly required to deal with the tax law of foreign jurisdictions. Effective consulting, whether internal or external, requires not only knowledge of tax law per se but also of how tax law is explained and interpreted by the courts of foreign jurisdictions. This book is the first to deal comparatively with tax law interpretation in economies engaged in cross-border investment at a global level.00The introduction outlines the theoretical approaches to legal interpretation in general and gives an overview of issues and topics relevant to taxation ? designed to help readers understand the jurisdictional chapters that follow. Each author pays detailed attention to such documentary elements as explanatory memoranda, administrative rulings, judicial precedents, judgments of foreign courts, legislative debates, and OECD guidelines.
This book enables the reader to understand the complex world of statutory interpretation, especially in the context of taxation laws. This book analyses the intricate relationship between legislation and its interpretation by the judiciary, underscoring the critical role that statutory law plays in contemporary society. It highlights the challenges judges face in deciphering the often opaque language used in statutes. The book stresses the importance of understanding legislative intent and the various approaches to interpretation, such as the literal rule, golden rule, and mischief rule, while also introducing the reader to more modern methodologies like the plain meaning approach and purposive approach. This book is tailored for a broad audience, including tax practitioners, lawyers, judges, academicians, and policymakers. Its comprehensive coverage of both foundational principles and contemporary developments in tax law interpretation makes it an invaluable resource for those engaged in the legal, academic, and practical aspects of taxation. The Present Publication is the 2nd Edition, authored by Dr. K.N. Chaturvedi, with the following noteworthy features: • [Highlights of the 2nd Edition] are as follows: o [Updates] Discusses the developments in tax policy and interpretation since 2008, including the implementation of the GST regime in India and global tax law alignments like GAAR and MLI o [Judicial Decisions] Discusses recent Supreme Court decisions on key aspects of the Income-tax Act, 1961, and analyses the judicial stance on tax exemptions and deductions o [New Content] Introduces chapters on Tax exemptions and DTAA, updates on customs tariff classifications, and discussions on the simplification and rationalization of direct taxes o [Legislative Changes] Notes the enactment of the Provisional Collection of Taxes Act, 2023, which updates the 1931 Act, reflecting ongoing legislative evolution • [Judicial Scrutiny and the Art of Drafting] It presents examples from judicial pronouncements that critique legislative drafting, illustrating this with case laws, and discusses the resulting judicial efforts to interpret ambiguous statutes • [Legislative Language and Public Understanding] The debate on whether laws should be written in plain English is addressed, with opinions suggesting that simplifying legal language may not necessarily benefit the general public due to the complexities of legal interpretation and context • [Evolving Principles of Judicial Interpretation] The book notes a shift from traditional rules of statutory interpretation (literal, golden, and mischief rules) towards more nuanced approaches like plain meaning, contextual, and purposive interpretations, reflecting a broader and more flexible understanding of legislative texts • [Comparative Analysis of Statutory Interpretation] This book discusses interpretation practices across common law countries (the United Kingdom, Canada, Australia, the United States, and India), highlighting differences and commonalities in approaches • [Structural Overview of Tax Law] Early chapters provide an in-depth look at India's tax system, the constitutional framework of taxation, the legislative process for tax statutes, and the structural anatomy of an Act, laying a foundation for understanding statutory interpretation in the context of taxation The detailed contents of the book are as follows: • Tax System in India o The book begins with an exploration of the principles of rule of law and governance as they relate to taxation o It discusses the complexities of statutory interpretation, specifically within the realm of taxation laws o An in-depth look at the various tax systems in India, including service tax, income tax, and other significant taxes o Attention is given to state taxes and the introduction of new tax laws, illustrating the evolving nature of tax legislation • Constitutional Provisions Relating to Taxation o Delivers a foundational understanding of what constitutes a tax and the necessity of legal authority for its levy and collection o Examines constitutional remedies in tax matters and differentiates between tax, fee, and cess o Details the distribution of legislative powers between Parliament and State Legislature, including competence to tax and specific taxes like income tax, sales tax, and excise duty on liquor o Addresses the interpretation of legislative entries, the concept of pith and substance, and the limits of taxing power, including instances where statutes have been held constitutional or unconstitutional • Various Stages of Law-Making and Their Relevance as an Aid to Interpretation o Offers insight into the law-making process, the relationship between policy and drafting, and the introduction and types of bills o Discusses the significance of presidential recommendations, accompanying documents for taxation bills, and various memorandums and notes that provide clarity to legislative intent o Explores how statutory interpretation is influenced by law commission reports, taxation committees, parliamentary committees, and speeches by legislators • Structure of a Taxing Statute o Provides a comprehensive guide to drafting taxing statutes, including the importance of the title, preamble, and definition clauses o Explains the roles of legal fiction, headings, marginal notes, explanations, provisos, schedules, and the power to remove difficulties in tax legislation • Tax Interpretation of Exemption Provisions o Discusses the preliminary aspects, constitutional provisions, and complexity of tax exemption provisions o Emphasizes procedural safeguards, judicial review, flexibility in designing exemption provisions, and interpretation of these provisions o Covers tax incentives and the concept of legitimate expectation in tax law • DTAA and International Taxation o Introduces Double Taxation Avoidance Agreements (DTAA) and their role in international taxation, including Supreme Court rulings on the matter o Details the new scheme of international taxation, amendments to the Income-tax Act, and specific sections pertinent to international agreements o Explores the interpretation of DTAA and the Multilateral Instrument (MLI), as well as significant judgments related to international tax law • Different Approaches to Interpretation o Expounds on the basic principles of statutory interpretation and compares the approaches taken by various jurisdictions, including the United Kingdom, Australia, Canada, and India • Tax Evasion, Tax Avoidance, and Tax Mitigation o Addresses the distinctions between tax evasion, tax avoidance, and tax mitigation o Details the statutory framework on tax avoidance, including General Anti-Avoidance Rules (GAAR) and transfer pricing provisions • Aids to Interpretation o Discusses general, internal, and external aids to the interpretation of tax statutes o Outlines general presumptions relevant to the interpretation of tax laws, including presumptions about constitutionality, retrospective effect, exemption provisions, and implied repeal o Includes a discussion on the use of Latin maxims and the significance of popular, ordinary, and technical meanings in statutory interpretation • Simplification and Rationalisation of Direct Taxes o Covers efforts towards simplifying and rationalizing direct taxes, including the roles of various committees, commissions, and reports from the Comptroller and Auditor General (CAG) and Public Accounts Committee (PAC) o Reviews the Direct Tax Code Bill 2010 and outlines key concepts for the future of tax law simplification
Book Synopsis Taxmann's Interpretation of Taxing Statutes – Treatise to Understand Legislative Intent & Interpretation Strategies – Covering Rules (Literal | Golden | Mischief) & Approaches (Plain | Purposive) by : Dr. K.N. Chaturvedi
Download or read book Taxmann's Interpretation of Taxing Statutes – Treatise to Understand Legislative Intent & Interpretation Strategies – Covering Rules (Literal | Golden | Mischief) & Approaches (Plain | Purposive) written by Dr. K.N. Chaturvedi and published by Taxmann Publications Private Limited. This book was released on 2024-04-02 with total page 30 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book enables the reader to understand the complex world of statutory interpretation, especially in the context of taxation laws. This book analyses the intricate relationship between legislation and its interpretation by the judiciary, underscoring the critical role that statutory law plays in contemporary society. It highlights the challenges judges face in deciphering the often opaque language used in statutes. The book stresses the importance of understanding legislative intent and the various approaches to interpretation, such as the literal rule, golden rule, and mischief rule, while also introducing the reader to more modern methodologies like the plain meaning approach and purposive approach. This book is tailored for a broad audience, including tax practitioners, lawyers, judges, academicians, and policymakers. Its comprehensive coverage of both foundational principles and contemporary developments in tax law interpretation makes it an invaluable resource for those engaged in the legal, academic, and practical aspects of taxation. The Present Publication is the 2nd Edition, authored by Dr. K.N. Chaturvedi, with the following noteworthy features: • [Highlights of the 2nd Edition] are as follows: o [Updates] Discusses the developments in tax policy and interpretation since 2008, including the implementation of the GST regime in India and global tax law alignments like GAAR and MLI o [Judicial Decisions] Discusses recent Supreme Court decisions on key aspects of the Income-tax Act, 1961, and analyses the judicial stance on tax exemptions and deductions o [New Content] Introduces chapters on Tax exemptions and DTAA, updates on customs tariff classifications, and discussions on the simplification and rationalization of direct taxes o [Legislative Changes] Notes the enactment of the Provisional Collection of Taxes Act, 2023, which updates the 1931 Act, reflecting ongoing legislative evolution • [Judicial Scrutiny and the Art of Drafting] It presents examples from judicial pronouncements that critique legislative drafting, illustrating this with case laws, and discusses the resulting judicial efforts to interpret ambiguous statutes • [Legislative Language and Public Understanding] The debate on whether laws should be written in plain English is addressed, with opinions suggesting that simplifying legal language may not necessarily benefit the general public due to the complexities of legal interpretation and context • [Evolving Principles of Judicial Interpretation] The book notes a shift from traditional rules of statutory interpretation (literal, golden, and mischief rules) towards more nuanced approaches like plain meaning, contextual, and purposive interpretations, reflecting a broader and more flexible understanding of legislative texts • [Comparative Analysis of Statutory Interpretation] This book discusses interpretation practices across common law countries (the United Kingdom, Canada, Australia, the United States, and India), highlighting differences and commonalities in approaches • [Structural Overview of Tax Law] Early chapters provide an in-depth look at India's tax system, the constitutional framework of taxation, the legislative process for tax statutes, and the structural anatomy of an Act, laying a foundation for understanding statutory interpretation in the context of taxation The detailed contents of the book are as follows: • Tax System in India o The book begins with an exploration of the principles of rule of law and governance as they relate to taxation o It discusses the complexities of statutory interpretation, specifically within the realm of taxation laws o An in-depth look at the various tax systems in India, including service tax, income tax, and other significant taxes o Attention is given to state taxes and the introduction of new tax laws, illustrating the evolving nature of tax legislation • Constitutional Provisions Relating to Taxation o Delivers a foundational understanding of what constitutes a tax and the necessity of legal authority for its levy and collection o Examines constitutional remedies in tax matters and differentiates between tax, fee, and cess o Details the distribution of legislative powers between Parliament and State Legislature, including competence to tax and specific taxes like income tax, sales tax, and excise duty on liquor o Addresses the interpretation of legislative entries, the concept of pith and substance, and the limits of taxing power, including instances where statutes have been held constitutional or unconstitutional • Various Stages of Law-Making and Their Relevance as an Aid to Interpretation o Offers insight into the law-making process, the relationship between policy and drafting, and the introduction and types of bills o Discusses the significance of presidential recommendations, accompanying documents for taxation bills, and various memorandums and notes that provide clarity to legislative intent o Explores how statutory interpretation is influenced by law commission reports, taxation committees, parliamentary committees, and speeches by legislators • Structure of a Taxing Statute o Provides a comprehensive guide to drafting taxing statutes, including the importance of the title, preamble, and definition clauses o Explains the roles of legal fiction, headings, marginal notes, explanations, provisos, schedules, and the power to remove difficulties in tax legislation • Tax Interpretation of Exemption Provisions o Discusses the preliminary aspects, constitutional provisions, and complexity of tax exemption provisions o Emphasizes procedural safeguards, judicial review, flexibility in designing exemption provisions, and interpretation of these provisions o Covers tax incentives and the concept of legitimate expectation in tax law • DTAA and International Taxation o Introduces Double Taxation Avoidance Agreements (DTAA) and their role in international taxation, including Supreme Court rulings on the matter o Details the new scheme of international taxation, amendments to the Income-tax Act, and specific sections pertinent to international agreements o Explores the interpretation of DTAA and the Multilateral Instrument (MLI), as well as significant judgments related to international tax law • Different Approaches to Interpretation o Expounds on the basic principles of statutory interpretation and compares the approaches taken by various jurisdictions, including the United Kingdom, Australia, Canada, and India • Tax Evasion, Tax Avoidance, and Tax Mitigation o Addresses the distinctions between tax evasion, tax avoidance, and tax mitigation o Details the statutory framework on tax avoidance, including General Anti-Avoidance Rules (GAAR) and transfer pricing provisions • Aids to Interpretation o Discusses general, internal, and external aids to the interpretation of tax statutes o Outlines general presumptions relevant to the interpretation of tax laws, including presumptions about constitutionality, retrospective effect, exemption provisions, and implied repeal o Includes a discussion on the use of Latin maxims and the significance of popular, ordinary, and technical meanings in statutory interpretation • Simplification and Rationalisation of Direct Taxes o Covers efforts towards simplifying and rationalizing direct taxes, including the roles of various committees, commissions, and reports from the Comptroller and Auditor General (CAG) and Public Accounts Committee (PAC) o Reviews the Direct Tax Code Bill 2010 and outlines key concepts for the future of tax law simplification
Constitutes papers and discussions resulting from a conference held in Fürstenfeldbruck near Munich, on Sept. 9-10, 1996, in honour of Hiroshi Kaneko.
Book Synopsis Vogel Interpretation Tax Laws by : Klaus Vogel
Download or read book Vogel Interpretation Tax Laws written by Klaus Vogel and published by Springer. This book was released on 1998-07-13 with total page 264 pages. Available in PDF, EPUB and Kindle. Book excerpt: Constitutes papers and discussions resulting from a conference held in Fürstenfeldbruck near Munich, on Sept. 9-10, 1996, in honour of Hiroshi Kaneko.
Book Synopsis The Interpretation of Federal Tax Laws by : Ezekiel Ransom Stegall
Download or read book The Interpretation of Federal Tax Laws written by Ezekiel Ransom Stegall and published by . This book was released on 1925 with total page 194 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Although the details of tax law are literally endless—differing not only from jurisdiction to jurisdiction but also from day-to-day—structures and patterns exist across tax systems that can be understood with relative ease. This book, now in an updated new edition, focuses on these essential patterns. It provides an immensely useful introduction to the core common knowledge that any well-informed tax lawyer or policy maker should have about comparative tax law in our times. The busy reader will welcome the compact nature of this work, which is shorter than the first edition and can be read in a weekend if one skips footnotes. The authors elucidate the commonalities and differences across countries in areas including (much of the detail new to the second edition): • general anti-avoidance rules; • court decisions striking down tax laws as violating constitutional rules against retroactivity, unequal treatment of equals, confiscation, and undue vagueness; • statutory interpretation; • inflation adjustment rules and the allowance for corporate equity; • value added tax systems; • concepts such as “tax”, “capital gain”, “tax avoidance”, and “partnership”; • corporate-shareholder tax systems; • the relationship between tax and financial accounting; • taxation of investment income; • tax authorities’ ability to obtain and process information about taxpayers; and • systems of appeals from tax assessments. The information and analysis pull together valuable material which is scattered over a disparate literature, much of it not available in English. Especially considering the dynamic nature of tax law, whose rate of change exceeds that of any other field of law, the authors’ clear identification of the underlying patterns and fundamental structures that all tax systems have in common—as well as where the differences lie—guides the reader and offers resources for further research.
Book Synopsis Comparative Tax Law by : Victor Thuronyi
Download or read book Comparative Tax Law written by Victor Thuronyi and published by Kluwer Law International B.V.. This book was released on 2016-04-20 with total page 362 pages. Available in PDF, EPUB and Kindle. Book excerpt: Although the details of tax law are literally endless—differing not only from jurisdiction to jurisdiction but also from day-to-day—structures and patterns exist across tax systems that can be understood with relative ease. This book, now in an updated new edition, focuses on these essential patterns. It provides an immensely useful introduction to the core common knowledge that any well-informed tax lawyer or policy maker should have about comparative tax law in our times. The busy reader will welcome the compact nature of this work, which is shorter than the first edition and can be read in a weekend if one skips footnotes. The authors elucidate the commonalities and differences across countries in areas including (much of the detail new to the second edition): • general anti-avoidance rules; • court decisions striking down tax laws as violating constitutional rules against retroactivity, unequal treatment of equals, confiscation, and undue vagueness; • statutory interpretation; • inflation adjustment rules and the allowance for corporate equity; • value added tax systems; • concepts such as “tax”, “capital gain”, “tax avoidance”, and “partnership”; • corporate-shareholder tax systems; • the relationship between tax and financial accounting; • taxation of investment income; • tax authorities’ ability to obtain and process information about taxpayers; and • systems of appeals from tax assessments. The information and analysis pull together valuable material which is scattered over a disparate literature, much of it not available in English. Especially considering the dynamic nature of tax law, whose rate of change exceeds that of any other field of law, the authors’ clear identification of the underlying patterns and fundamental structures that all tax systems have in common—as well as where the differences lie—guides the reader and offers resources for further research.
Tax departments and their external advisors are increasingly required to deal with the tax law of foreign jurisdictions. This practical new guide is the first to provide a comparative approach to help you understand tax law interpretation in economies engaged in cross-border investment on a global level. It covers 11 jurisdictions, each of which is written by a leading expert in the area (Carlo Garbarino for Italy). The countries range from those with longstanding common law and civil law, to emerging economies and transitional economies shifting from socialist to market systems. You'll find a comprehensive interpretation of the law in the areas of VAT and GST or other general sales tax, along with corporate income taxes.
Book Synopsis Legal Interpretation of Tax Law by : Carlo Garbarino
Download or read book Legal Interpretation of Tax Law written by Carlo Garbarino and published by . This book was released on 2018 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax departments and their external advisors are increasingly required to deal with the tax law of foreign jurisdictions. This practical new guide is the first to provide a comparative approach to help you understand tax law interpretation in economies engaged in cross-border investment on a global level. It covers 11 jurisdictions, each of which is written by a leading expert in the area (Carlo Garbarino for Italy). The countries range from those with longstanding common law and civil law, to emerging economies and transitional economies shifting from socialist to market systems. You'll find a comprehensive interpretation of the law in the areas of VAT and GST or other general sales tax, along with corporate income taxes.
Judicial Interpretation of Tax Treaties is a detailed analytical guide to the interpretation of tax treaties at the national level. The book focuses on how domestic courts interpret and apply the OECD Commentary to OECD Model Tax Convention on Income and on Capital. Adopting a global perspective, the book gives a systematic presentation of the main interpretive proposals put forward by the OECD Commentary, and analyses selected cases decided in domestic tax systems in order to assess whether and how such solutions are adopted through national judicial process, and indeed which of these are of most practical value. The book operates on two levels: firstly it sets out a clear and comprehensive framework of tax treaty law, which will be an important tool for any tax practitioner. Secondly, the book provides crucial guidance on issues of tax treaty law as applied at domestic level, such as investment or business income, dispute resolution and administrative cooperation.
Book Synopsis Judicial Interpretation of Tax Treaties by : Carlo Garbarino
Download or read book Judicial Interpretation of Tax Treaties written by Carlo Garbarino and published by Edward Elgar Publishing. This book was released on 2016-10-28 with total page 699 pages. Available in PDF, EPUB and Kindle. Book excerpt: Judicial Interpretation of Tax Treaties is a detailed analytical guide to the interpretation of tax treaties at the national level. The book focuses on how domestic courts interpret and apply the OECD Commentary to OECD Model Tax Convention on Income and on Capital. Adopting a global perspective, the book gives a systematic presentation of the main interpretive proposals put forward by the OECD Commentary, and analyses selected cases decided in domestic tax systems in order to assess whether and how such solutions are adopted through national judicial process, and indeed which of these are of most practical value. The book operates on two levels: firstly it sets out a clear and comprehensive framework of tax treaty law, which will be an important tool for any tax practitioner. Secondly, the book provides crucial guidance on issues of tax treaty law as applied at domestic level, such as investment or business income, dispute resolution and administrative cooperation.
The book identifies linguistic issues arising in bilateral income tax conventions and presents an in-dept analysis of tax treaty policies on multilingualism and the administrative practice and case law on the issues raised by the translation of treaties. Individual country surveys discuss the use of legal concepts, including those that do not exist in the legal system of one of the two contracting states and the way such concepts should be interpreted in such state (e.g. trust). Further, the use of concepts in one state that are similar but not identical to a treaty concept that is well known only in the other state (e.g. droit d'auteur vs copyright) are presented. The book also includes special reports on multilingual issues under both art. 33 of the Vienna Convention and art. 3(2) of the OECD Model Convention and Commentaries. Finally, a specific chapter is devoted to the EU law aspects and a review of the jurisprudence of the European Court of Justice (ECJ).
Book Synopsis Multilingual Texts and Interpretation of Tax Treaties and EC Tax Law by : Guglielmo Maisto (jurist.)
Download or read book Multilingual Texts and Interpretation of Tax Treaties and EC Tax Law written by Guglielmo Maisto (jurist.) and published by IBFD. This book was released on 2005 with total page 375 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book identifies linguistic issues arising in bilateral income tax conventions and presents an in-dept analysis of tax treaty policies on multilingualism and the administrative practice and case law on the issues raised by the translation of treaties. Individual country surveys discuss the use of legal concepts, including those that do not exist in the legal system of one of the two contracting states and the way such concepts should be interpreted in such state (e.g. trust). Further, the use of concepts in one state that are similar but not identical to a treaty concept that is well known only in the other state (e.g. droit d'auteur vs copyright) are presented. The book also includes special reports on multilingual issues under both art. 33 of the Vienna Convention and art. 3(2) of the OECD Model Convention and Commentaries. Finally, a specific chapter is devoted to the EU law aspects and a review of the jurisprudence of the European Court of Justice (ECJ).
The Supreme Court's Federal Tax Jurisprudence occupies an original space previously not attempted by any other writer in the area of tax law publishing. Using the federal tax opinions of the United States Supreme Court as its primary guide, this book analyzes how federal tax laws have been applied in practice, with special emphasis on statutory interpretation and fact finding. The author demonstrates how the body of Supreme Court tax opinions is sufficiently large (nearly 1,000 opinions) to provide an authoritative guide to many of the most difficult questions of Internal Revenue Code application, including Chevron deference, economic substance, substance over form, step transactions, interpretative presumptions and maxims, tax avoidance, equity in the tax law, and more.
Book Synopsis The Supreme Court's Federal Tax Jurisprudence by : Jasper L. Cummings
Download or read book The Supreme Court's Federal Tax Jurisprudence written by Jasper L. Cummings and published by American Bar Association. This book was released on 2010 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Supreme Court's Federal Tax Jurisprudence occupies an original space previously not attempted by any other writer in the area of tax law publishing. Using the federal tax opinions of the United States Supreme Court as its primary guide, this book analyzes how federal tax laws have been applied in practice, with special emphasis on statutory interpretation and fact finding. The author demonstrates how the body of Supreme Court tax opinions is sufficiently large (nearly 1,000 opinions) to provide an authoritative guide to many of the most difficult questions of Internal Revenue Code application, including Chevron deference, economic substance, substance over form, step transactions, interpretative presumptions and maxims, tax avoidance, equity in the tax law, and more.
A substantial academic literature considers how agencies should interpret statutes. But few studies have considered how agencies actually do interpret statutes, and none has empirically compared the methodologies of agencies and courts in practice. This Article conducts such a comparison, using a newly created dataset of all Internal Revenue Service (IRS) publications ever released, along with an existing dataset of court decisions. It applies natural language processing, machine learning, and regression analysis to map methodological trends and to test whether particular authorities have developed unique cultures of statutory interpretation.It finds that, over time, the IRS has increasingly made rules on normative policy grounds (like fairness and efficiency) rather than merely producing rules based on the “best reading” of the relevant statute (under any interpretive theory, like purposivism or textualism). Moreover, when the IRS does focus on the statute, it has grown much more purposivist over time. In contrast, the Tax Court has not grown more normative and has followed the same trend toward textualism as most other courts. But although the Tax Court has become more broadly textualist, it prioritizes different interpretive tools than other courts, like Chevron deference and holistic-textual canons of interpretation. This suggests that each authority adopts its own flavor of textualism or purposivism.These findings complicate the literature on tax exceptionalism and the judicial nature of the Tax Court. They also inform ongoing debates about judicial deference and the future of doctrines like Chevron and Skidmore deference. Most broadly, they provide an empirical counterpoint to the existing theoretical literature on statutory interpretation by agencies.
Book Synopsis An Empirical Study of Statutory Interpretation in Tax Law by : Jonathan H. Choi
Download or read book An Empirical Study of Statutory Interpretation in Tax Law written by Jonathan H. Choi and published by . This book was released on 2020 with total page 79 pages. Available in PDF, EPUB and Kindle. Book excerpt: A substantial academic literature considers how agencies should interpret statutes. But few studies have considered how agencies actually do interpret statutes, and none has empirically compared the methodologies of agencies and courts in practice. This Article conducts such a comparison, using a newly created dataset of all Internal Revenue Service (IRS) publications ever released, along with an existing dataset of court decisions. It applies natural language processing, machine learning, and regression analysis to map methodological trends and to test whether particular authorities have developed unique cultures of statutory interpretation.It finds that, over time, the IRS has increasingly made rules on normative policy grounds (like fairness and efficiency) rather than merely producing rules based on the “best reading” of the relevant statute (under any interpretive theory, like purposivism or textualism). Moreover, when the IRS does focus on the statute, it has grown much more purposivist over time. In contrast, the Tax Court has not grown more normative and has followed the same trend toward textualism as most other courts. But although the Tax Court has become more broadly textualist, it prioritizes different interpretive tools than other courts, like Chevron deference and holistic-textual canons of interpretation. This suggests that each authority adopts its own flavor of textualism or purposivism.These findings complicate the literature on tax exceptionalism and the judicial nature of the Tax Court. They also inform ongoing debates about judicial deference and the future of doctrines like Chevron and Skidmore deference. Most broadly, they provide an empirical counterpoint to the existing theoretical literature on statutory interpretation by agencies.
