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Articles 1 - 3 of 3

Full-Text Articles in Law

Taxation, Craig D. Bell Nov 2009

Taxation, Craig D. Bell

University of Richmond Law Review

No abstract provided.


Because Parliament Can, Jim Corkery, Anthea Gerrard, Damien Lockie Oct 2009

Because Parliament Can, Jim Corkery, Anthea Gerrard, Damien Lockie

Anthea Gerrard

Comment on the drafting of arbitrary taxation and the large variety of taxes levied in Australia at various levels of government. A carbon tax may be preferred to a 'cap and trade' emissions trading system.


The Conscientious Legislator And Public Opinion On Taxes, Lawrence A. Zelenak Jan 2009

The Conscientious Legislator And Public Opinion On Taxes, Lawrence A. Zelenak

Faculty Scholarship

This essay examines some of the difficulties of understanding public opinion on taxes, and offers some suggestions as to how the conscientious legislator might proceed in light of those difficulties. The essay begins by describing two contexts in which public opinion appears to contradict itself, and suggests how the apparent contradictions might be resolved. It then offers three suggestions for the conscientious legislator whose goal is to discern (rather than to manipulate) public opinion on taxes - to be neither unduly optimistic nor despairing about the potential for educating the public on tax policy issues, to understand and guard against …