The Ethical Tax Judge

Kim Brooks

The Ethical Tax Judge

Research output: Chapter in Book/Report/Conference proceeding › Chapter

Abstract

This chapter advances the claim that judges have an ethical obligation of competence that requires them to enhance their knowledge about language (in the context of statutory interpretation) and income tax law design and policy. It articulates some of the foundational understandings that support that competence and provides a simple hierarchy of approaches to interpreting income tax law. It concludes by contending that greater competence is not only more ethical but also advances other important societal goals fulfilled by the imposition of income tax systems.

Original language	Canadian English
Title of host publication	The Ethical Tax Judge
Publication status	Published - Jan. 1 2020

Keywords

Judges
Ethical Obligations
Income Tax Law
Design and Policy
Foundational Knowledge
Statutory Interpretation

Disciplines

Judges
Law
Law and Economics
Law and Society
Legal Ethics and Professional Responsibility
Legislation

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

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The Ethical Tax JudgeFinal published version, 234 KBLicence: Unspecified

Cite this

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title = "The Ethical Tax Judge",

abstract = " This chapter advances the claim that judges have an ethical obligation of competence that requires them to enhance their knowledge about language (in the context of statutory interpretation) and income tax law design and policy. It articulates some of the foundational understandings that support that competence and provides a simple hierarchy of approaches to interpreting income tax law. It concludes by contending that greater competence is not only more ethical but also advances other important societal goals fulfilled by the imposition of income tax systems.",

keywords = "Judges, Ethical Obligations, Income Tax Law, Design and Policy, Foundational Knowledge, Statutory Interpretation",

author = "Kim Brooks",

note = "Kim Brooks, {"}The Ethical Tax Judge{"} in R. F. W. van Brederode, ed, Ethics and Taxation (Singapore: Springer, 2020) 397.",

year = "2020",

month = jan,

day = "1",

language = "Canadian English",

booktitle = "The Ethical Tax Judge",

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AU - Brooks, Kim

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PY - 2020/1/1

Y1 - 2020/1/1

N2 - This chapter advances the claim that judges have an ethical obligation of competence that requires them to enhance their knowledge about language (in the context of statutory interpretation) and income tax law design and policy. It articulates some of the foundational understandings that support that competence and provides a simple hierarchy of approaches to interpreting income tax law. It concludes by contending that greater competence is not only more ethical but also advances other important societal goals fulfilled by the imposition of income tax systems.

AB - This chapter advances the claim that judges have an ethical obligation of competence that requires them to enhance their knowledge about language (in the context of statutory interpretation) and income tax law design and policy. It articulates some of the foundational understandings that support that competence and provides a simple hierarchy of approaches to interpreting income tax law. It concludes by contending that greater competence is not only more ethical but also advances other important societal goals fulfilled by the imposition of income tax systems.

KW - Judges

KW - Ethical Obligations

KW - Income Tax Law

KW - Design and Policy

KW - Foundational Knowledge

KW - Statutory Interpretation

UR - https://digitalcommons.schulichlaw.dal.ca/scholarly_works/1034

M3 - Chapter

BT - The Ethical Tax Judge

ER -

The Ethical Tax Judge

Abstract

Keywords

Disciplines

UN SDGs

Access to Document

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