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Reflections on the Rule of Law and clear reflection of income: What constrains discretion?

Edward 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).

This 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 ...