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    • Judicial Deference to Inconsistent Agency Statutory Interpretations 

      Givati, Yehonatan; Stephenson, Matthew Caleb (University of Chicago Press, 2011)
      Although administrative law doctrine requires courts to defer to an agency’s reasonable statutory interpretation, the doctrine is unclear as to whether an agency gets less deference when it changes its own prior interpretation. ...
    • Resolving Legal Uncertainty: The Unfulfilled Promise of Advance Tax Rulings 

      Givati, Yehonatan (2009)
      Advance tax rulings allow taxpayers to achieve certainty about the tax consequences of contemplated transactions, and are thus considered indispensable in the modern world of tax administration and compliance. After providing ...