@article{Avery1996,
author = {John Avery Jones CBE},
title = {Tax law: rules or principles?},
journal = {Fiscal Studies},
year = {1996},
month = {Aug},
volume = {17},
number = {3},
pages = {63-89},
issn = {Print: 0143-5671 Online: 1475-5890},
url = {http://onlinelibrary.wiley.com/doi/10.1111/j.1475-5890.1996.tb00494.x/abstract},
}