TaxProf Blog

Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Monday, September 26, 2011

Lot's Wife and the Interpretation of Tax Statutes

Chinua Asuzu (Adjunct Professor, Nigerian Law School), Remember Lot's Wife: Interpretation of Tax Statutes:

In this paper I essentially submit the proposition for your consideration that while taxes may be certain, their interpretive philosophy is not as settled as tax lawyers have been led to assume or would like to think. The paper therefore muddles the waters that you thought had long been calmed, in order to throw up the pebbles and coral reefs of discord entangled beneath, for possible disentanglement. The tax appeal tribunals, being specialist albeit inferior administrative tribunals, can lead the development of tax law jurisprudence. Appeals to the Federal High Court and thence higher up should provide the legal system with ample opportunities as sharpening the contours of our tax law, particularly in the matter of interpretation.

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