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Why Examples? Towards More Behaviorally-Intelligent Regulation, Yariv Brauner
Why Examples? Towards More Behaviorally-Intelligent Regulation, Yariv Brauner
UF Law Faculty Publications
Tax regulation authors habitually infuse regulations with explanatory examples. These examples are viewed favorably by both the government that encourages their drafting and the taxpayers who regularly rely on such examples to assist them in dealing with the notoriously complex tax rules. Despite the ubiquity of these examples, there is no published guidance for their drafting, their use, or their interpretation. The first original contribution of this article is the exposition and classification of the advantages and deficiencies in the current use of examples in tax regulations. This article is the first to question the rationale behind the ubiquitous use …