Abstract ABSTRACT: Macro-case analysis entails the aggregate analysis of factors present in court decisions rendered in a tax area over a chosen time period. It can often provide useful information which can not be gleaned from the common approach of individual case comparison. An example demonstrates the types of information which can be generated. Macro-case analysis reduces uncertainty in problem resolution, choice of litigation avenue, and estimation of litigation success. It can also assist tax law evaluation and provide a basis for models measuring the actual weights given various factors in judicial decisions.
Kevin M. Misiewicz (Sat,) studied this question.
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