Search Results - subject:"statutory interpretation"

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The (non)taxation of student debt cancellation : statutory misinterpretation and normative conflict

Brooks, John R. - In: National tax journal 77 (2024) 3, pp. 623-653

Persistent link: https://www.econbiz.de/10015154164

Statutory diagrams

Hauptman, Aaron J. - In: Yale journal on regulation 38 (2021) 1, pp. 413-479

Persistent link: https://www.econbiz.de/10012620122

The evolution of common law: revisiting Posner, Hayek & the economic analysis of Law

Ojo, Marianne - Volkswirtschaftliche Fakultät, … - 2014

statutory interpretation. In addition to illustrating how informational asymmetries can be mitigated through decentralisation … statutory interpretation. Whilst the decision in the case has been criticised as having facilitated a transfer of powers from … the executive and legislature, to the judiciary, it is also evident that any form of aid to statutory interpretation …

Persistent link: https://www.econbiz.de/10011107795

Section 80A(c)(ii) of the Income Tax Act and the interpretation of tax statutes in South Africa

van Schalkwyk, L.; Geldenhuys, B. - In: Meditari Accountancy Research 17 (2009) 2, pp. 167-185

Section 80A(c)(ii) of the Income Tax Act 58 of 1962, as amended (the Act), introduced a new concept to the South African income tax environment: misuse or abuse of the provisions of the Act, including Part IIA thereof. According to the Revised Proposals on Tax Avoidance and section 103 of the...

Persistent link: https://www.econbiz.de/10014930494

Section 80A(c)(ii) of the Income Tax Act and the interpretation of tax statutes in South Africa

Schalkwyk, L. van; Geldenhuys, B. - In: Meditari Accountancy Research 17 (2009) September, pp. 167-185

Persistent link: https://www.econbiz.de/10009319812

The Judge as a Fly on the Wall: Interpretive Lessons from Positive Theories of Communication and Legislation

Boudreau, Cheryl; Lupia, Arthur; McCubbins, Mathew D.; … - EconWPA - 2005

How should judges interpret statutes? Like many others, we begin with the premise that statutory interpretation is a …, or follow the law. We contend that the purpose of statutory interpretation is to produce a constitutionally legitimate … parchment. Many prominent claims about statutory interpretation are based on unrealistic (or unrecognizable) theories of how …

Persistent link: https://www.econbiz.de/10005076627