Applying the Delphi method as a research technique in tax law and policy

Guglyuvatyy, E; Stoianoff, NP

Applying the Delphi method as a research technique in tax law and policy

Guglyuvatyy, E Stoianoff, NP

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Publisher:: The Tax Institute
Publication Type:: Journal Article
Citation:: Australian Tax Forum: a journal of taxation policy, law and reform, 2015, 30 (1), pp. 179 - 204
Issue Date:: 2015-04-23

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Field	Value	Language
dc.contributor.author	Guglyuvatyy, E	en_US
dc.contributor.author	Stoianoff, NP https://orcid.org/0000-0003-1532-6241	en_US
dc.date.available	2014-12-04	en_US
dc.date.issued	2015-04-23	en_US
dc.identifier.citation	Australian Tax Forum: a journal of taxation policy, law and reform, 2015, 30 (1), pp. 179 - 204	en_US
dc.identifier.issn	0812-695X	en_US
dc.identifier.uri	http://hdl.handle.net/10453/36806
dc.description.abstract	This article examines the Delphi method as a tool for legal research that can be used to facilitate transparent and informative policy-making in a variety of fields including tax policy. It points to strengths and limitations of the technique based on the findings of the Delphi study conducted to assist in the assessment of fiscal and more general market-based instruments (referred to in this article as carbon pricing instruments) that could be used to tackle climate change in Australia. Whether the Delphi method is utilised in empirical or theoretical legal research or in legal and policy decision-making, this article demonstrates the strength of the technique in providing transparent and justified results, which in turn reinforces the utility of the method as a legal research and/or decision-making tool.	en_US
dc.publisher	The Tax Institute	en_US
dc.relation.ispartof	Australian Tax Forum: a journal of taxation policy, law and reform	en_US
dc.title	Applying the Delphi method as a research technique in tax law and policy	en_US
dc.type	Journal Article
utslib.citation.volume	1	en_US
utslib.citation.volume	30	en_US
utslib.location.activity	Australia	en_US
utslib.for	1801 Law	en_US
utslib.for	1501 Accounting, Auditing and Accountability	en_US
utslib.for	1605 Policy and Administration	en_US
dc.location.activity	Australia
pubs.embargo.period	Not known	en_US
pubs.organisational-group	/University of Technology Sydney
pubs.organisational-group	/University of Technology Sydney/Faculty of Law
utslib.copyright.status	open_access
pubs.consider-herdc	true	en_US
pubs.issue	1	en_US
pubs.publication-status	Published	en_US
pubs.volume	30	en_US

Abstract:

This article examines the Delphi method as a tool for legal research that can be used to facilitate transparent and informative policy-making in a variety of fields including tax policy. It points to strengths and limitations of the technique based on the findings of the Delphi study conducted to assist in the assessment of fiscal and more general market-based instruments (referred to in this article as carbon pricing instruments) that could be used to tackle climate change in Australia. Whether the Delphi method is utilised in empirical or theoretical legal research or in legal and policy decision-making, this article demonstrates the strength of the technique in providing transparent and justified results, which in turn reinforces the utility of the method as a legal research and/or decision-making tool.

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http://hdl.handle.net/10453/36806