文章基本信息

标题：Introduction: Empirical Taxation
本地全文：下载
作者：Staudt, Nancy
期刊名称：Washington University Journal of Law & Policy
印刷版ISSN：1533-4686
电子版ISSN：1943-0000
出版年度：2003
卷号：13
期号：1
页码：1-8
出版社：Washington University School of Law
摘要：In this symposium we seek to move beyond theoretical and normative tax policy debates to study the real world effects of taxation. The contributors use a variety of empirical methods to shed new light on a range of complex tax issues. Although the articles in this collection will not settle long-standing debates—some studies raise more questions than they answer—we believe that empirical work is necessary for finding and implementing workable solutions to difficult tax problems. This does not mean we see no role for theorizing in taxation. Just the opposite is true. We hope to subject the best theories to empirical investigation in order to understand better their real-world implications, and ultimately their viability for policy making. Without theory, empiricism is merely a mechanism to describe the existing state of the world; informed by theory, we can use empirical methodologies to assess likely behavioral consequences of legal change can evaluate tax policy over the course of time.
关键词：Taxation; Social science research; Law -- Study & teaching