Paper: SSRN 2287834

Abstract

The article of Hugh J. Ault is the revised text of a lecture held on May 2, 2013, at the Max Planck Institute for Tax Law and Public Finance. It focuses on the

Complexity vs Empirical Score

  • Math Complexity: 0.5/10
  • Empirical Rigor: 0.5/10
  • Quadrant: Philosophers — conceptual discussion, limited math and data

Why this score: The paper is a legal/policy reflection on OECD tax principles with no mathematical formulas or empirical backtesting, focusing on historical context and theoretical frameworks.

Research Flowchart

  flowchart TD
  A["Research Goal<br>Analyze OECD's role in<br>shaping international tax principles"] --> B["Methodology: Qualitative Analysis"]
  B --> C["Inputs:<br>1. OECD Reports (BEPS)<br>2. Domestic Tax Laws<br>3. Tax Treaty Texts"]
  C --> D["Computational Process:<br>Comparison of Principles<br>vs. Domestic Application"]
  D --> E{"Outcome: Key Findings"}
  E --> F["OECD Principles<br>Prioritize Efficiency over Equity"]
  E --> G["BEPS Marks Shift toward<br>Substantive Tax Requirements"]
  E --> H["Tax Treaties Remain<br>Primary Enforcement Tool"]