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Factual Indeterminacy in International Tax Law

Bogenschneider, Bret (2016) Factual Indeterminacy in International Tax Law BRICS Law Journal, 3 (3).

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Abstract

Legal indeterminacy comes in a variety of forms identified here as: (i) general legal indeterminacy; (ii) factualindeterminacy;and (iii) Mach/Feyerabend factualindeterminacy. The concept ofgeneral "legal indeterminacy"refers to problems in legal interpretation and has been extensively studied. "Factual indeterminacy"refers to the indeterminacy of facts as a matter of tax law when derived from separately indeterminate fields of law. "Mach! Feyerabend factual indeterminacy"refers to fact words as derived from legal theory which provide the content for legal interpretation. The "facts" in tax law are not transcendent to law; in addition, the "fact" words of tax law cannot be simply imported from the held of economics. The incremental question of the origins of theory (as discussed by Karl Popper and Albert Einstein) is also analyzed here. The theory of taxlaw originates with "sympathy with experience"or "intellectual love" (tr. Einfuhlung) of tax law by lawyers as reflected in the special heuristics and practices of the profession. Legal theory accordingly functions in similar fashion to scientific theory where a particular legal theory can be falsified (qua Popper) or understood in pluralistic terms by incorporating auxiliary ideas.

Item Type: Article
Divisions : Faculty of Arts and Social Sciences > School of Law
Authors :
NameEmailORCID
Bogenschneider, Bretb.bogenschneider@surrey.ac.uk
Date : 25 August 2016
DOI : 10.21684/2412-2343-2016-3-3-73-102
Copyright Disclaimer : Copyright 2016 The Author This work is licensed under a Creative Commons Attribution 4.0 License.
Uncontrolled Keywords : Indeterminacy; Legal science; Mach; Feyerabend; Popper
Depositing User : Symplectic Elements
Date Deposited : 28 Mar 2017 11:00
Last Modified : 17 Apr 2019 12:19
URI: http://epubs.surrey.ac.uk/id/eprint/811861

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