Incompletely Theorized Agreements and their Significance for Tax Law-Making
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This contribution introduces the idea of incompletely theorized agreements conceived by American legal theorist Cass R. Sunstein to the doctrine of tax law. The main aim of the contribution is to describe the content and nature of the idea in by presenting the ways in which it may be seen as coherent with empirical reality and how to assess its connection to it. The paper also draws several conclusions that can be made by juxtaposing the idea with the process and issues of tax law-making in divided society with examples drawn from Polish practice. What follows is the prescription to keep the discussion concerning tax law amendments as disconnected from political practice in divided society as possible, in order to maintain tax law quality and efficiency. It should be practically oriented and focusing on outcomes of projected legislative actions that are possible to predict. The methods used in the article are mainly description, discussion compiling and reshaping of theoretical ideas, rhetorical justification and grounding of drawn conclusions.
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