Question

Discuss the sources of legislative tax law. Specifically, what is the difference between primary and secondary sources for the tax system? Where do the different source types stem from, and how does each play an important role in tax research?

Answer 1

In modern democracies, the power to make law lies with a country’s citizens or their representatives. In many jurisdictions, the most important source of law is its written constitution and the treaties and laws that have been passed under the authority of that constitution.

Possibly the most famous example of a written constitution is the Constitution of the United States of America. This document is the supreme law of the United States, and provides the legal framework for the organization of the United States government and for the relationship of the federal government with the states and its citizens. Besides the Constitution, there are a number of other important sources of enacted law.

Second to the Constitution come the treaties made with foreign powers. Treaties made under the authority of the Constitution are declared to be the supreme law of the land, and therefore binding on all US courts.

The third most important source of law are the acts and resolutions of Congress, which are interpreted by the courts.

The fourth main source of enacted laws are the constitutions of the individual states. If not opposed to the provisions of the Constitution of the United States, the state constitutions are of binding force in their respective states. Acts of the state legislature made in contravention of the state constitution may be struck down by the courts.

The fifth source are the laws made by the individual state and municipal legislatures. These have complete authority in their respective districts.

Besides these primary sources, many laws, rules and regulations are passed as delegated legislation. Delegated legislation, also called secondary legislation or subordinate legislation, is law made by an authority under powers granted by primary legislation passed by the legislature in order to help meet the requirements of that primary legislation.

Primary and Secondary Sources

Primary sources are the raw materials of historical research - they are the documents or artifacts closest to the topic of investigation. Often they are created during the time period which is being studied (correspondence, diaries, newspapers, government documents, art) but they can also be produced later by eyewitnesses or participants (memoirs, oral histories). You may find primary sources in their original format (usually in an archive) or reproduced in a variety of ways: books, microfilm, digital, etc. Note: The definition of a primary source may vary depending upon the discipline or context. Examples include: Artifacts (e.g. coins, plant specimens, fossils, furniture, tools, clothing, all from the time under study) Audio recordings (e.g. radio programs, oral histories) Diaries Internet communications on email, listservs Interviews (e.g., oral histories, telephone, e-mail) Journal articles published in peer-reviewed publications Letters Newspaper articles written at the time Original Documents (i.e. birth certificate, will, marriage license, trial transcript) Patents Photographs Proceedings of Meetings, conferences and symposia Records of organizations, government agencies (e.g. annual report, treaty, constitution, government document) Speeches Survey Research (e.g., market surveys, public opinion polls) Video recordings (e.g. television programs) Works of art, architecture, literature, and music (e.g., paintings, sculptures, musical scores, buildings, novels, poems) Websites

Secondary sources offer an analysis or a restatement of primary sources. They often attempt to describe or explain primary sources. Some secondary sources not only analyze primary sources, but also use them to argue a contention or persuade the reader to hold a certain opinion. Secondary sources are not evidence, but rather commentary on and discussion of evidence. Note: The definition of a secondary source may vary depending upon the discipline or context. Examples include: Bibliographies (also considered tertiary) Biographical works Commentaries, criticisms Dictionaries, Encyclopedias (also considered tertiary) Histories Journal articles (depending on the disciple can be primary) Magazine and newspaper articles (this distinction varies by discipline) Monographs, other than fiction and autobiography Textbooks (also considered tertiary) Web site (also considered primary)