The Resource Taxing by proclamation : legislating by media release and the rule of law

Taxing by proclamation : legislating by media release and the rule of law

Label
Taxing by proclamation : legislating by media release and the rule of law
Title
Taxing by proclamation : legislating by media release and the rule of law
Creator
Subject
Language
eng
Summary
In order to alleviate some of the problems with retroactive legislation, governments have sometimes issued media releases advising the public of proposed retroactive legislation, and have made the date of the announcement the date of commencement of the change in law. Although such a process is intended to overcome the presumed major problem with retroactive legislation, namely the lack of notice, the author argues that it has instead undermined the rule of law. The author argues that the process undermines the role of Parliament, and creates several practical problems. The case of Fitzgerald v Muldoon highlights the problems with using a media release to announce future retroactive legislation. Recent international case law also attests to the problems with such a process. The author argues that legislating by media release, which is too common in the tax area in New Zealand, needs to be reserved for exceptional circumstances
Citation source
In: New Zealand journal of taxation law and policy. - Wellington. - Vol. 12 (2006),
http://library.link/vocab/creatorName
Quirke, P
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • retroactive effect
  • case law
  • rule of law
Label
Taxing by proclamation : legislating by media release and the rule of law
Instantiates
Publication
Label
Taxing by proclamation : legislating by media release and the rule of law
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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