•  
  •  
 
The University of Chicago Law School Record

Start Page

4

Abstract

At the Canadian Tax Foundation's Twelfth Tax Conference, Professor Blum discussed what role the judiciary and the legislature should each play in closing some of the loopholes present in the tax code. Professor Blum argues that the courts should limit themselves to the legislative intent of a particular tax rule to close these loopholes. He then examines what the legislature has done to close loopholes (qualifying certain rules, enacting specific rules as loopholes appear, or attempting comprehensive reform of a specific area of tax law), and ends with an appeal to a reasonable tax law.

COinS
 

To view the content in your browser, please download Adobe Reader or, alternately,
you may Download the file to your hard drive.

NOTE: The latest versions of Adobe Reader do not support viewing PDF files within Firefox on Mac OS and if you are using a modern (Intel) Mac, there is no official plugin for viewing PDF files within the browser window.