Open AccessInterpreting the Income Tax Act: Purpose v. Plain Meaning and the Effect of Uncertainty in the Tax Law
Author(s) -
Kerry Harnish
Publication year - 1997
Publication title -
alberta law review
Language(s) - English
Resource type - Journals
eISSN - 1925-8356
pISSN - 0002-4821
DOI - 10.29173/alr1053
Subject(s) - meaning (existential) , tax law , economics , income tax , double taxation , law , state income tax , law and economics , direct tax , public economics , tax reform , political science , philosophy , epistemology
This article analyzes a pivotal current debate within the tax community