Coding the Code: Catala and Computationally Accessible Tax Law

SMU Law Review(2022)

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摘要
“Caligula posted the tax laws in such fine print and so high that his subjects could not read them . . . . That’s not a good idea, we can all agree. How can citizens comply with what they can’t see? And how can anyone assess the tax collector’s exercise of power in that setting?”
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关键词
accessible tax law,code,catala
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