The history and development of the choice principle
“The History and Development of the Choice Principle” is split into different categories of Australian and New Zealand cases in relation to the choice principle: dividend stripping, tax loss grouping provisions, inflated deductions, and income splitting. It considers the official position of the Inland Revenue Department on the choice principle, and sets out arguments for and against the advantages of adopting the principle in New Zealand.
Does the Use of General Anti-Avoidance Rules to Combat Tax Avoidance Breach Principles of the Rule of Law?
As part of systems of tax law, general anti-avoidance rules frustrate transactions that contrive to avoid tax. Avoidance transactions adhere to the strict letter of the law while flouting or exploiting its policy. Statutory general anti-avoidance rules are found in many countries in Europe and in the British Commonwealth, apart from the United Kingdom itself, but judge-made substance-over-form rules in the United States and the United Kingdom sometimes have a similar effect. Much of the force of these rules comes from their imprecision, imprecision that, arguably, breaches the principles of the rule of law. The authors take a comparative approach that examines statutory general-anti-avoidance rules from a number of jurisdictions. They compare these rules with the principles of the rule of law as those principles are currently understood and they compare the typical form of a general anti avoidance rule with the forms of several rules of criminal law that notoriously breach the rule of law. They thus compare the operation of general anti-avoidance rules with (a) the requirements of the doctrine of the rule of law as adumbrated by Dicey, Rawls, Hayek, Raz, and, notably, Fuller and (b) with the general offence rules of the Nazi criminal code of the Free City of Danzig, with Article 386 of the Criminal Code of the Qing Dynasty of China, and with the crime of corruption of public morals, an offence in effect created by the United Kingdom House of Lords in 1962 in Shaw v Director of Public Prosecutions. Concluding that a general anti-avoidance rule breaches at least the principle of certainty of law the authors turn to a consideration of whether there is anything in the nature the activity of tax avoidance that might justify such a breach even though, for instance, the law treats serious criminals as entitled to the benefits of the rule of law. The authors advance the hypotheses that the activity of tax avoidance is of a nature that relies for its success on the formality of the law and relies in a sense on the rule of law itself. In effect, it corrupts the rule of law by exploiting it. If tax avoidance is in this manner an attack on the rule of law a legislature may be justified in responding by enacting a general anti-avoidance rule.
Dawn or dusk of the 5th age of research in educational technology? A literature review on (e-)leadership for technology-enhanced learning in higher education (2013-2017)
The aim of this article is to establish the extent to which the concept of e-leadership has taken off as a lens through which to study leadership for technology-enhanced learning (TEL) in higher education. Building on a previous study conducted in 2013, this article thus covers an exploratory review of the literature for the period 2103-2017. It analyses 49 articles which explore both the specific concept of e-leadership as well as other work dealing more generally with leadership and organisational change for TEL in higher education. The findings show that while none of the empirical studies identified in the literature refer explicitly to e-leadership, there are a number of interesting insights to be found in the theoretical articles. The results also highlight the widely different interpretations and applications of the concept of e-leadership and the consequent need for the definition to be refined. The paper concludes with recommendations for further multidisciplinary research at the intersection of the fields of educational technology and educational management, focusing on values, strategy, organisation and leadership interactions at meso level, the economy and public policy at macro level, and teaching and learning at the micro level, as well as for research in Leadership Development for TEL.