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Designing Privilege For The Tax Profession: Comparing I.R.C. § 7525 With New Zealand’S Non-Disclosure Right, Keith A. Kendall
Designing Privilege For The Tax Profession: Comparing I.R.C. § 7525 With New Zealand’S Non-Disclosure Right, Keith A. Kendall
Keith A Kendall
The United States and New Zealand are the only two common law jurisdictions to have successfully extended attorney-client privilege to non-lawyer tax advisers. While aimed at the common goal of such an extension, the two statutory rules implement very different means to achieve this purpose; the United States importing the common law into statute, with New Zealand creating a completely separate statutory right. An examination of the context and legislative histories of the respective statutory provisions finds that these forms are consistent with the legislative approach to evidentiary privileges in each jurisdiction and is, therefore, appropriate in each case. Other …
An Economic Justification For The Attoney-Client Privilege, Keith A. Kendall
An Economic Justification For The Attoney-Client Privilege, Keith A. Kendall
Keith A Kendall
The attorney-client privilege is one of the oldest doctrines affecting legal practise. Notwithstanding its longevity, there have been regular calls for its abolition over the years. This paper reviews the literature calling for abolition and that favoring retention that utilize economic reasoning. Weaknesses on both sides are identified, with a new justification for retention put forward that addresses these weaknesses.