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dc.contributor.authorMorse, Edward A.en_US
dc.date.accessioned2015-11-09T19:57:43Z
dc.date.available2015-11-09T19:57:43Z
dc.date.issued1999en_US
dc.identifier.citationEdward A. Morse, Reflections on the Rule of Law and Clear Reflection of Income: What Constrains Discretion?, 8 Cornell J.L. & Pub. Pol'y 445 (1999).en_US
dc.identifier.urihttp://hdl.handle.net/10504/73656
dc.description.abstractThis article examines the Rule of Law ideal in the context of federal tax law. Constraining government discretion is a core concern of the Rule of Law. Rules have traditionally played an important role in providing that constraint. Federal tax law is heavily oriented toward rules, but it also tolerates considerable discretionary authority. The Commissioner's discretion to determine clear reflection of income under section 446(b) presents particular concerns for the Rule of Law ideal, especially when it is asserted against taxpayers as a basis for dynamic rule-revision.en_US
dc.description.abstractThe article is critical of the extent of the Commissioner's discretion, and it explores alternatives for constraining it. Structural and purposive principles fail to provide an adequate basis for constraint. Judicial approaches have failed to provide adequate objective benchmarks for meaningful constraint. Discretion may be an expedient remedy to correct perceived "abuse" or "distortion", but it compromises Rule of Law values, including predictability and equal treatment under the law. It also compromises efficient tax administration by imposing administrative costs on taxpayers.en_US
dc.description.abstractThe article suggests that efforts to restore Rule of Law values should begin with eliminating the Commissioner's authority to challenge methods that conform to the requirements of the Code and regulations. When existing rules fail to address particular accounting methods, compliance with generally accepted accounting principles may provide a basis for constraint. If Congress or the Treasury determines the need for a different approach, it should be accomplished through rulemaking, not the Commissioner's discretion.en_US
dc.titleReflections on the Rule of Law and clear reflection of income: What constrains discretion?en_US
dc.typeJournal Articleen_US
dc.rights.holderCopyright (c) 1999 Edward A. Morseen_US
dc.description.volume8en_US
dc.title.workCornell Journal of Law and Publc Policyen_US
dc.description.pages445-539en_US
dc.subject.fastTaxationen_US
dc.subject.fastTax administration and procedureen_US
dc.subject.fastRule of lawen_US
dc.subject.fastAdministrative discretionen_US
dc.url.fasthttp://id.worldcat.org/fast/01143876en_US
dc.url.fasthttp://id.worldcat.org/fast/01143633en_US
dc.url.fasthttp://id.worldcat.org/fast/01101218en_US
dc.url.fasthttp://id.worldcat.org/fast/00796839en_US
dc.date.year1999en_US
dc.date.monthSpringen_US
dc.description.issue3en_US
dc.program.unitSchool of Lawen_US
dc.url.link3http://papers.ssrn.com/sol3/papers.cfm?abstract_id=228465en_US
dc.url.link1https://www.heinonline.org/HOL/Page?handle=hein.journals/cjlpp8&collection=journals&id=449en_US
dc.contributor.cuauthorMorse, Edward A.en_US
dc.identifier.viafhttp://viaf.org/viaf/119926229en_US
dc.identifier.isnihttp://isni.org/isni/0000000110079769
dc.identifier.wcihttp://www.worldcat.org/identities/lccn-n2006065427/en_US
dc.identifier.ssrnhttp://papers.ssrn.com/sol3/cf_dev/AbsByAuth.cfm?per_id=228554en_US
dc.identifier.orcidhttps://orcid.org/0000-0003-1417-8910


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