Comment critiques macro-case analysis in tax research, suggesting limitations compared to traditional methods.
In summary, legitimate legal research methodology has as its foundation the advocacy posture present in any legal forum empowered to resolve conflicting issues. In the tax area the interest of revenue collection collides with the interest of tax minimization. Only through pursuing the arguments on either side of an issue can a solution be obtained. The macro-case analysis approach discussed by Misiewicz is not an effective substitute for traditional legal research methodology.
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Horvitz et al. (1979) studied this question.
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