TAX LAW, COMPLEXITY AND LAW AND ECONOMICS

The study criticizes the reductionist model of Science that preponderates among Tax Law scholars, whose efforts are exclusively focused on the structural and semantic studies of tax rules. Other important variables such as the economical effects of the rules are ignored. Tax Law is a complex system...

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Bibliographic Details
Main Authors: André Folloni, Camila Beatriz Simm
Format: Article
Language:Portuguese
Published: Universidade Federal de Santa Maria 2016-06-01
Series:Revista Eletrônica do Curso de Direito da UFSM
Subjects:
Online Access:https://periodicos.ufsm.br/revistadireito/article/view/19726