Source: Australian Tax Forum Journal Article
Published Date: 1 Mar 2015
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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