Tax Cases Research Articles

The politics of climate policy innovation: the case of the Argentine carbon tax

ABSTRACT This contribution analyzes the policymaking process of the carbon tax in Argentina based on the multiple streams approach (MSA). The study shows how policy entrepreneurs took advantage of a general tax reform bill to promote the idea of a carbon tax. Mainly driven by international emulation and reputational gains concerns, the carbon tax proposal successfully advanced through the government´s internal drafting process of the Tax Reform Bill, however, it faced strong opposition during the legislative decision-making process, which resulted in the adoption of a weaker carbon tax. From a climate politics perspective, the Argentine carbon tax case suggests the political limitations of an over-reliance on international reputation arguments to advance climate policy innovation. In relation to the MSA, the study highlights how policy windows can shape processes of policy innovation and the analytical convenience of differentiating the coupling processes between the agenda-setting and decision-making stages.

AURES Holdings a.s. (C-405/18) at the Intersection of Cross-Border Loss Relief, Corporate Exit Taxation and Dual Residency Mismatches

This contribution examines the decision of the Court of Justice of the European Union (CJEU) of 27 February 2020 in Case C-405/18 AURES Holdings a.s. on the application of the Marks & Spencer final losses doctrine to dual resident companies that transfer their treaty residence (place of effective management) to another Member State. The CJEU applied a two-step comparability analysis based on Timac Agro and Bevola to exclude current not-subject-to-tax emigration losses (not linked to the ability-to-pay of the immigrated company) from its preferred approach to always take final losses into account somewhere in the internal market. The immigration state was not forced to apply its taxing powers asymmetrically over emigration losses to prevent a conflict with the principle of fiscal territoriality in exit tax cases and international tax practice against base erosion and profit shifting (BEPS). If the immigration state still sovereignly decides to take these losses into account pursuant to a bilateral tax treaty, Article 9(b) of the Anti-Tax Avoidance Directive (ATAD) on dual residency mismatches prevents dual loss utilization. ATAD, Aures, Bevola, comparability, conversion, exit tax, hybrid mismatch, final losses, POEM, Timac Agro.

Using Tableau to Analyze the Effects of Tax Code Changes: A Teaching Case for Tax and AIS Courses

ABSTRACTThis teaching case enables taxation and accounting information systems (AIS) students to use data analytics software to analyze a large dataset of simulated federal individual income tax returns to identify possible effects of tax changes on different categories of individual taxpayers. Tax return data provided for the case is a large sample that represents the population of U.S. tax returns filed, created from a simulation using distributions based on prevailing economic theories about income and most recent tax return filing statistics available from Internal Revenue Service (IRS) Statistics of Income (SOI). Students will learn to: (1) develop foundational skills and knowledge related to data analytics and how those skills can be used to visualize data to make it more meaningful, (2) demonstrate an understanding of Internal Revenue Code as it pertains to individual taxation, and (3) demonstrate knowledge of how Internal Revenue Code affects different types of filers.

Társasági adó – új paradigmára van szükség! – I.

Mióta a társasági adó intézménye létezik, nehezen megoldható feladatot jelent a társasági adó alapjának egzakt meghatározása. Amíg az államok a lehető legnagyobb, az adóalanyok a lehető legkisebb adóalapban érdekeltek. Az adóalap meghatározásának nemzeti és nemzetek feletti szabályai irreális gyakorisággal módosulnak, betartásuk csaknem lehetetlen, ezért állandósulni látszanak a konfliktusok az országok, valamint a vállalatok és az adóhivatalok között a fizetendő társasági adóval összefüggésben. A transz- és multinacionális vállalatok térnyerésével pedig kimutathatók a társasági adóval kapcsolatos agresszív adótervezésre, a burkolt adóelkerülésre irányuló erőfeszítések is. A nemzeti kormányok két- és többoldalú szerződésekkel próbálják ennek elejét venni, de a közelmúltban leleplezett, több milliárd euró/dollár nagyságrendű társasági adóügyek verdiktjei azt igazolják, hogy ezek nem bírnak elrettentő erővel, vagyis az eddig megtett intézkedések koránt sem elégségesek az adóelkerülések megakadályozására. Kutatási hipotézisemben azt állítom, hogy a társasági adó mai formájában nemzeti és globális szinten is fenntarthatatlan a bonyolult rendszere és manipulálhatósága miatt, valamintjelentős makro- és mikroszintű implicit költségei következtében. Ezt követően javaslatot teszek egy olyan hozzáadott érték alapú új adóra és adókulcsra, mellyel a megszüntetésre kerülő társasági adó miatt kieső államháztartási bevétel ekvivalens és esszenciálisan letisztult módon pótolható. Ezután elvégzem a javaslatom szerinti új adónem tesztjét az Európai Unió országainak hozzáadottérték-adatai alapján. Végül bemutatom a társasági adót helyettesítő új globális adó területi elvét és hozzájárulását a nemzeti közteherviseléshez.
 Journal of Economic Literature (JEL) kódok: C53, E62, H24, K34

The impact of fiscal policies on Albanian economic growth: The case of value-added tax

This paper aims to give an overview and examine the effects of value-added tax (VAT) income as one of the main elements of fiscal policies on Albanian economic growth GDP (Demi, Hysa, & Nanaj, 2018), for the period 1999–2019, considering also the implementation of VAT legislation rules. The quantitative analysis methods are used in this study based on the wide range of theoretical and practical cases obtained from the literature to figure out the existing link between VAT as the explanatory variable and GDP as the explained variable. Based on empirical testing hypotheses on the importance of econometric models, the statistical information was selected by public institutions in Albania and the data is in the form of time series, often self-correlated from period to period. This feature was considered to avoid the consequences caused by autocorrelation and following the detection, the corrective measures were taken, in order for the statistical inference to be as objective as possible. Finally, this paper argues that VAT rules are considered a very important element for the Albanian economy, and the relevance of this study is to serve policymakers in drafting fiscal policies in the function of economic growth (GDP) in the future.

HENSTANDSPRAKSIS FOR KLAGE- OG RETSSAGER VEDRØRENDE AFSLAG PÅ GENOPTAGELSE – LANDSSKATTERETTENS RET OG/ELLER PLIGT TIL PRAKSISÆNDRING FREMADRETTET OG/ELLER BAGUDRETTET? (Administrative Tax Practice Regarding Respite in Refusal of Reopening of Tax Cases under Litigation - The National Danish Tax Tribunal's Right And/or Duty to An Amendment of Administrative Practice Forwardly And/or Retrospectively?)

Danish Abstract: Artiklen vurderer, 1) hvorvidt Landsskatteretten har ret og/eller pligt til praksisaendring af SKM2012.399.LSR fremadrettet og/eller bagudrettet vedrorende henstand i klage- og retssager om afslag pa genoptagelse. Artiklen konkluderer, at 2) SKM2012.399.LSR og den omhandlede henstandspraksis er i strid med skatteforvaltningslovens § 51, stk. 1, 1. pkt., og at der 3) tillige foreligger en kraenkelse via Landsskatterettens henstandspraksis af lighedsgrundsaetningen og/eller bl.a. et nationalt og EU-retligt princip om retsbeskyttede, berettigede forventninger for visse indkomstar. English Abstract: (The article assesses, 1) whether the National Danish Tax Tribunal has a right and/or a duty to an amendment of the administrative practice given in SKM2012.399.LSR forwardly and/or retrospectively regarding respite in refusal of reopening of tax cases under litigation. The article concludes that 2) SKM2012.399.LSR and the administrative practice therein is contrary to the Act of Tax Administration art. 51, section 1, 1st sentence, and furthermore, that 3) there is an infringement via the said administrative practice of a Danish principle of equality/equal treatment and/or e.g. a national and EU law principle of legally protected legitimate expectations for certain income years).

Compared to What? Menstruation, Pregnancy, and the Complexities of Comparison

When crafting a sex discrimination argument, finding the right comparison can be crucial. Indeed, comparison-drawing has been a key strategy for advocates challenging the constitutionality of the tampon tax. In their 2016 lawsuit challenging New York’s tampon tax, the plaintiffs alleged that the New York State Department of Taxation and Finance had imposed a “double standard” when deciding which products would be considered tax-free medical items and which would not. Similar arguments were made in the subsequent challenge to Florida's tampon tax. In both cases, the arguments had powerful rhetorical force, helping to effectuate legislative repeal of the tampon taxes in those states. This piece explores the complexities of the comparative model as applied to sex discrimination claims that are connected to female biology. On the one hand, comparisons can be a useful and precise way to pinpoint discrimination. But the model also contains two traps. First, almost no comparison is perfect. There is often some potential for distinguishing and line-drawing, some way to argue that the comparison does not fully hold up. Second, the comparative model is itself inherently limiting. The biological processes of menstruation, menopause, and pregnancy (along with breastfeeding, which this piece does not address) are closely intertwined with female sex, with no obvious analogues. Indeed, these processes impose specific challenges and needs that are not borne equally across the sexes. Yet the comparative model reductively suggests that if no products receive tax-exempt status, or if no employees receive accommodations for their inability to work, there is no sex discrimination issue at all. Although advocates cannot escape the current comparative framework within which they must work—and indeed should use it to their advantage when possible—we should all remain mindful of the framework’s ultimate limitations. The piece begins by analyzing Young v. United Parcel Service, Inc., the 2015 Supreme Court case that grappled with how to apply the PDA’s comparison-based standard. I discuss how Young illustrates the complexities of comparison, and unpack the compromise approach that emerged. I then consider the potential usefulness of the Young approach to the tampon tax cases, while acknowledging that they arise under the Equal Protection Clause rather than Title VII. I conclude with some broader reflections.

Legal Nature of Tax Cases in Turkish Law

Tax, as a concept, which is money received from individuals based on public power. With the occurrence of the event that causes the tax, a tax liability arises on the taxpayer, and it is possible to collect a certain amount by using public power by the administration. In terms of taxation, which is one of the areas where interference with property rights is the most intense, violation of the rights of individuals may come up in some cases. In other words, administrative authorities can carry out illegal activities by exceeding their superior powers. Therefore, judicial review of administrative acts and actions within the framework of legal rules is important and necessary. As a rule, it can be stated that the lawsuits filed against taxation procedures, as in other administrative acts in Turkish law, are also administrative cases. In this direction, the addressees of the administration's acts and actions may apply to the administrative judiciary with the basic demand of their rights and interests. It is adopted that the settlement of disputes in the way of administrative jurisdiction is settled on a specific case. In this context, there is a separate type of case in the form of tax cases in the administrative jurisdiction, and the legal nature of legal and tax cases has been a debated issue. In this direction, legal examinations of tax cases have been examined.

Electronic platform operators as participants of tax relations in the digital era (the case of professional income tax)

The subject. The research concerns analysis of legal status of a new participant of tax relations in the digital era - an operator of electronic platform. The purpose of the article is to confirm or disprove hypothesis that operators of electronic platforms are participants of tax relations and their rights and obligations must be described in tax legislation. The research methodology includes an interpretation of tax legislation, other legal acts governing the legal status of operators of electronic platforms, analysis of rights and obligations of other participants of tax relations. The main results and scope of their application. Due to the lack of an unambiguous definition of the legal status of operators of electronic platforms, obstacles are existed in the use of the transactional principle to taxation in case of professional income tax in Russia. Administration of this tax implies a complete absence of tax reporting as well as an unusual moment of the payment of this tax - at the time of the transaction, when self-employed taxpayer receives payment for his services by a consumer. This mechanism eliminates the unnecessarily complicated process of notifying the tax authorities about such transactions, but implies additional obligations to the operators of electronic platforms and the taxpayers themselves. It actualizes the necessity of detailed description of legal status of the operators of electronic platforms in tax legislation. Conclusions. The legal status of operators of electronic platforms in terms of belonging to the participants in tax relations already provided for in the Tax Code of the Russian Federation is not defined. Although they act as intermediaries in calculating and paying professional income tax. Such a lack creates a number of practical problems and does not contribute to the development of a transactional approach to taxation. At the present stage, it would be logical to recognize the operators of electronic platforms as tax representatives of taxpayers or withholding agents. According to the further development of the technical capabilities of tax administration, operators of electronic platforms may become a new participants of tax relations, who are conventionally called by the author «technological intermediaries».

A Comparison of Transfer Pricing Methods and Its Adoption in Disputed Tax Cases in Indonesia

A Comparison of Transfer Pricing Methods and Its Adoption in Disputed Tax Cases in Indonesia

Constitutional Impediments to the Effective Review of Tax Cases in Nigeria by a Specialized Tax Court: Lessons from the United States and Canada

AbstractThe use of experts in the review of tax cases is recognized globally. Nigeria appears to appreciate the importance of this practice. However, several previous attempts to establish tax courts or tribunals have been frustrated due to a lack of constitutional support. In the search for a better model for Nigeria, this article examines the US and Canadian experiences of using specialized tax courts or tribunals to see what lessons Nigeria could learn. The two north American experiments justify the use of tax courts as better alternatives to what Nigeria currently has. In particular, the Canadian experience appears to be more suited to the Nigerian context. Therefore, it is argued that Nigeria's 1999 Constitution should be amended to establish a Tax Court of Nigeria, which should be recognized as a superior court of record.

The Role of the Court in Proving Criminal Cases: Unexpected Cross-Industry Analogies

Introduction: consideration of the issue of truth in criminal proceedings is replaced by the issue of the active role of the court in collecting evidence. Avoiding rhetorical questions allows the discussion to be redirected from an ideological framework to a legal one. The purpose of the work is to identify the patterns of litigation of different branches of procedural law related to the participation of state bodies in the case in defense of a large public interest. It is assumed that the high interest of the authorized state bodies in making judgments in their favor in criminal cases and in arbitration tax cases leads to the same type of legal phenomena in these different proceedings. The determining method of the research was the method of comparative jurisprudence. Also, the study used the methods of historicism, system-structural analysis and synthesis. Results: on the example of criminal and arbitration tax cases, an adjustment of procedural law and its application to the needs of state bodies was found to facilitate their winning cases. This is manifested at the level of the introduction of “special” rules that facilitate proof for tax and law enforcement agencies. The period of work of the tax authorities without such adjustment was distinguished by an explosive growth in its quality. Conclusions: true adversarial nature allows government agencies to improve the level of their work in terms of proving the legally significant circumstances of court cases. The rejection of adversariality, replacing it with the active role of the court, entails the redistribution of part of the burden of proof to it, which has far-reaching negative consequences for the quality of justice in the categories of cases under consideration in general.

Policy Forum: The Case for an Annual Net Wealth Tax

The public and policy makers are showing a renewed interest in wealth taxes as a possible response to the problem of wealth inequality. This article describes the recent trend of rising wealth inequality, and the factors contributing to it, in developed countries, including Canada. The authors argue that an annual wealth tax could and should counter the trend, and that such a tax is both justifiable on economic grounds and technically feasible. They assert that the taxation of capital income does not adequately address the largely tax-free accumulation of large fortunes, and that an annual wealth tax is preferable to property taxes, which exclude the taxation of financial assets and are levied on gross rather than net wealth. The article responds in detail to major criticisms of an annual tax on wealth, arguing that such a tax is needed to achieve a more equal distribution of wealth while raising additional revenues.

Tax In History: The Italian Statute of Taxpayers’ Rights: State of the Art 20 Years after Its Enactment

The Italian Bill of Taxpayers’ Rights (so called Taxpayers Statute) is twenty years old. Even if it is formally a primary law, its provisions are deemed to be general principles of the Italian tax system that directly derive from the Constitution. This is why it is the most important set of Italian tax rules. The Statute not only recognizes the main taxpayers’ rights, but also provides guidance to both the legislature and tax authorities in tax matters. It dramatically changed the relationship between tax authorities and taxpayers. During the twenty-year period since its enactment, the effectiveness of the statutory provisions has increased and changed. This is primarily because of the fundamental role of the Supreme Court, that has been a key player in the recognition of taxpayer rights and might also have a fundamental role in the future. The Taxpayers Statute and the literature encouraged the Supreme Court toward an innovative way of thinking and approaching tax cases by looking not only at taxpayer duties but also at their rights. Italian Taxpayers Statute, constitutional tax principles, taxpayers’ rights, bona fide principle, ‘state of the reasons’ duty, provocatio ad opponendum doctrine, right to be heard, legitimate expectation doctrine, tax ruling, general anti avoidance rule.

A Suggestion for the Definition of the Anti-Corruption Audit

각급 공공기관 감사실의 업무는 과거 전통적인 감사업무 뿐만 아니라 부패방지업무를 포함하고 있으나, 부패방지업무와 감사업무와의 관계에 대한 이론적인 연구는 찾아보기 힘들다. 부패방지감사라는 용어가 만들어져서 일부 문헌에서 사용되고 있지만, 이에 대한 엄밀한 개념정립은 이루어지지 않고 있다. 이러한 한계로 인해 부패방지업무가 각급 공공기관 감사실의 업무로 분류되는 것이 타당한지, 감사업무를 총괄하는 감사원과 부패방지업무를 총괄하는 국민권익위원회가 어떻게 협업하고 역할을 분담해야 하는지에 대해 논의가 이루어지지 못하고 있는 실정이다. 부패방지감사는 무엇인가? 부패방지와 감사는 어떤 관계가 있는가? 본고는 이러한 질문에 답하기 위하여 기존 문헌을 분석하고 부패방지와 감사가 연결되어 성과를 낼 수 있는 사례로 전자인지세 공평 부담 방안을 선정하여 연구하였다. 또한, 중앙행정기관 감사담당관실의 업무를 분석하여 부패방지감사의 가능성을 살펴보았다. 본고는 부패방지감사를 부패방지를 목적으로 하는 감사활동, 또는 감사활동을 통한 부패방지 목적 달성으로 규정하였다. 즉, 감사의 목적 중 하나가 부패방지가 될 수 있기에 성과감사를 넘어서 부패방지감사가 가능하다는 점과 부패방지의 도구로 감사가 활용될 수 있음을 주장하였다. 이러한 주장을 뒷받침할 수 있는 사례로 공공기관의 전자인지세 공평부담방안을 제시하였다. 감사원의 감사로 시작된 전자인지세 공평부담 필요성은 국민권익위원회의 공공기관 사규에 대한 부패영향평가를 통해 현실화되었다. 중앙부처 감사담당관실의 업무분석을 통해 부패방지감사업무가 이행되고 있음도 언급하였다. 부패방지감사 개념을 통해 감사원과 국민권익위원회 간의 협업 가능성, 각급 공공기관 감사실 수준에서 부패방지업무와 감사업무 간의 융합 가능성을 제시했다는 점에서 본고의 의의가 있다.While audit divisions in public organizations deal with not only traditional audit tasks but also anti-corruption tasks, it is not easy to find some reliable studies that focus on the relationship between audit systems and anti-corruption systems. Some studies use the term, anti-corruption audit, but the definition of the term is not fully discussed. Due to this lack of discussion, some questions are raised. What is the anti-corruption audit? What is the relationship between anti-corruption policies and audit systems? To answer these research questions, this study reviews literature, examines cases, and analyzes the tasks of the audit division in a central public agency. This article construes anti-corruption audit as audit for anti-corruption: an official inspection of workers in public organizations for anti-corruption. This definition is different from the legal audit and the performance audit because the purpose of audit is unique. Using this definition, this study examines stamp tax cases between state-owned enterprises and their counterparts. The Board of Audit and Inspection of Korea investigated electronic stamp tax cases and recommended that the state-owned enterprises and their counterparts should equally share the burden of the electronic stamp tax. The Anti-Corruption and Civil Rights Commission of Korea checked the cases and recommended that the state-owned enterprises should enact new by-laws to declare the equal burden of the electronic stamp tax. This study also analyzes the tasks of the audit division in a central public agency and finds that anti-corruption audit is the inevitable part of the tasks of the audit division. This study concludes that the new definition of anti-corruption audit helps us understand a new rolf of audit and the possibility of the collaboration between the Board of Audit and Inspection of Korea and the Anti-Corruption and Civil Rights Commission of Korea.

Documentary and guarantee function of Polish administrative court’s dissenting opinions in direct tax cases

This article presents the results of the examination dissenting opinions submitted by judges of Polish administrative courts in direct taxation cases in the years 2004–2018. The analysis covered the judgments of all sixteen administrative courts issued in the abovementioned period. These criteria led to the selection of research material covering a votum separatum from judgments on personal income tax, corporate income tax, inheritance tax, financial transaction tax, real estate tax. During the performed case studies using quantitative analysis it has been determined that, for example, dissenting opinions were very rarely submitted in comparison to the number of judgements issued by administrative courts. In the course of case studies using qualitative analysis it has been observed, that, for example, small number of votum separatum submitted from the rulings of the voivodship administrative courts regarding direct tax cases may indicate the predictability of the judicial process of applying tax law and, consequently, the implementation of the constitutional principle of legal certainty. It may indicate also the unambiguity of tax law and, consequently, the implementation of the constitutional principle of correct legislation (at least at the stage of first instance).

Inequality in tax evasion: the case of the Spanish income tax

Purpose The purpose of this paper is to estimate tax evasion and its impact on progressivity, redistribution and the measurement of inequality, using microdata from the Spanish income tax for 2001-2004. Design/methodology/approach The approach follows Feldman and Slemrod (2007) by exploiting the relation of charitable donations with the composition of income but introduces two methodological innovations, which could be useful for further studies: correction for sample selection with a Heckman two-step setting and the calculation of different evasion rates for top incomes with an interaction term. Findings Evasion in capital incomes was significant throughout these years. Financial incomes were reported at around 50-70 per cent of their real value, with the lowest estimates corresponding to the top decile. Revenues from fixed capital display similarly low compliance rates for the top 10 per cent. Tax evasion in self-employment incomes (direct assessment) is estimated at 20 per cent for 2001. Mostly because of a composition effect, this means that fraud was higher at the top of the income distribution, thus having a regressive impact. Inequality statistics and top income concentration estimates should, therefore, be revised upwards. Originality/value This is the first paper to estimate the distributive impacts of tax evasion in Spain, and one of very few internationally.

Peculiarities of adjudication of tax disputes by the United States Tax Court

Currently, the United States has three judicial instances that are authorizes to contest the fact of bringing to responsibility for violation of tax legislation: Tax Court, Court of Claim, and district courts. The United States Tax Court is the most demanded authority among taxpayers that adjudicates over 95% of all tax disputes, which is substantiated by the fact that it is the only instance where a taxpayer can apply prior to paying taxes, penalties and fines. This article using the general scientific and special legal methods examines the previously uncovered in Russian legal literature peculiarities of adjudication of tax disputes by the United States Tax Court. Including the questions of formation of precedents in tax cases. As a result of the conducted research the author formulates the following conclusions: 1) a mandatory conditions of jurisdiction of the Tax Court is the notification on uncollected tax; if it is absent, the tax payer cannot appeal to the Tax Court; 2) only a small number of cases is considered by the Tax Court substantively, namely due to the fact that the parties listen to the verbal opinion of the judge, based on which formulate the settlement offer and submit for approval of the judge; 3) the opinion and decisions of the Tax Court should be differentiated, only certain categories of opinions are of precedent nature; 4) since the decisions of the Tax Court are subject to appeal to the thirteen Courts of Appeal, potentially there occurs a problem related to controversial case law on the same issues; 5) cases with an insignificant sum in dispute qualify under simplified procedure, which contributes to procedural efficiency; however, the opinion formed based on the results of such consideration would not be of precedential value.

Should Us Tax Law Be Constitutionalized? Centennial Reflections on Eisner v. Macomber (1920)

The US Supreme Court last decided a federal tax case on constitutional grounds in 1920, a century ago. The case was Eisner v. Macomber, and the issue was whether Congress had the power under the Sixteenth Amendment (authorizing an income tax, 1913) to include stock dividends in the tax base. The Court answered no because “income” in the Sixteenth Amendment meant “the gain derived from capital, from labor, or from both combined.” A stock dividend, since it did not increase the wealth of the shareholder, was not “income.” Macomber was never formally overruled, and it is sometime still cited by academics and practitioners for the proposition that the Constitution requires that income be “realized” to be subject to tax. However, in Glenshaw Glass, the Court held in the context of treble antitrust damages that the Macomber definition of income for constitutional purposes “was not meant to provide a touchstone to all future gross income questions” and that a better definition encompassed all “instances of undeniable accessions to wealth, clearly realized, and over which the taxpayers have complete dominion.” In the century that has passed since Macomber, the Court has never held that a federal tax statute was unconstitutional. This behavior of the Court constitutes a remarkable example of American tax exceptionalism, because in most other countries tax laws are subject to constitutional review and are frequently ruled unconstitutional. In what follows, we will first examine three examples of how tax law is constitutionalized in other countries (part 2). We will then look at some of the larger tax expenditures in the US and ask how they would fare under constitutional scrutiny (part 3). Finally, we will attempt to answer the question whether US tax law should be constitutionalized, and answer in a reluctant negative (part 4). But we will also urge Congress, which is equally charged with upholding constitutional values, to take horizontal equity more into consideration when evaluating tax expenditures.

RR v Secretary of State for Work and Pensions: Empowering Tribunals to Enforce the Human Rights Act 1998

AbstractIn RR v Secretary of State for Work and Pensions – follow‐on litigation from the high‐profile bedroom tax cases – the Supreme Court handed down a judgment which has significant implications for social security law, the interpretation of the Human Rights Act, the tribunals system, the judicial control of delegated legislation, and access to justice. Central, however, was the issue of the enforceability of human rights. We argue that the Supreme Court was not only justified in its interpretation of the Human Rights Act but that it has made the protections of the Act more easily enforceable.