解释模棱两可的税法

IF 0.3 4区哲学 Q4 ETHICS

Social Philosophy & Policy Pub Date : 2022-01-01 DOI:10.1017/S0265052523000109

Linda D. Jellum

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引用次数: 0

摘要

在这篇文章中，我探讨了谁应该确定一个模棱两可的税收法规意味着什么，法院或财政部的问题。这个问题的答案是基于两个行政法理论:雪佛龙和X品牌。在这里，我解释为什么雪佛龙和X品牌违反了《行政程序法》，是不可操作的。然后，利用税法中的一个条款，我建议我们回到一个既与APA一致又更容易实施的标准:Skidmore。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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INTERPRETING AMBIGUOUS TAX STATUTES

Abstract In this essay, I explore the question of who should determine what an ambiguous tax statute means, the courts or the Department of Treasury. The answer to that question is based on two administrative law doctrines: Chevron and Brand X. Here, I explain why Chevron and Brand X violate the Administrative Procedure Act and are unworkable. Then, using a provision in the tax code, I propose that we return to a standard that is both consistent with the APA and easier to implement: Skidmore.

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来源期刊

Social Philosophy & Policy Multiple-

CiteScore

0.60

自引率

0.00%

发文量

期刊介绍： Social Philosophy and Policy is an interdisciplinary journal with an emphasis on the philosophical underpinnings of enduring social policy debates. The issues are thematic in format, examining a specific area of concern with contributions from scholars in different disciplines, especially philosophy, economics, political science and law. While not primarily a journal of policy prescriptions, some articles in each issue will typically connect theory with practice. The 2006 issues are "Justice and Global Politics" and "Taxation, Economic Prosperity, and Distributive Justice". The 2007 issues will be "Liberalism: Old and New" and "Ancient Greek Political Theory".