用案例讲授税法

结语
案例教学法是十九世纪的法律教育方法，如今，法律考古学家们将二十一世纪的工具带了进来。《税收故事》丛书证明，那些勤劳耕耘的人获得了赞许，他们让我们对法律的特定领域有了更为深入的理解。尽管Langdell院长不会认同现代考古学家们的工具，或许我们可以挖掘出那些长期隐埋的生生不息的案例，将之转化为案例教学化的复兴。随着系列法律故事丛书的发行，我们已经开始了法律考古的远征，我们的学者、教师和学生将会从这种远征中获益。我们中国的税法教育也开始了引进案例教学法的远征，如何有效地保留传统德国法所提倡的案例教学法内核，又大胆地引进美国法学家们所提倡的“用故事讲述法律”，是我们在引进中要面对的选择。笔者的观点是，我们应该早日实现税法教学的转型，由传统教师全包的讲座式进入案例教学法与理论讲述并重的时代。引进案例教学法，在案例的法理分析上，借鉴德国的做法；在案例的收集整理上，可以借鉴美国倡导的法律考古学的做法。这种引进与选择，需要长期的研究设计与实践。本文提出了这一问题，对德国与美国的发展作了梳理，并对我国案例教学法在税法特定领域的运用作了一定的分析。

【作者简介】
杨小强，中山大学法学院教授。

【文章来源】
《法学教学的理论与实践》，中山大学出版社2006年.
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[1]Janeen Kerper, Creative Problem Solving vs. the Case Method: A Marvelous Adventure in Which Winnie-the-Pooh Meets Mrs. Palsgraf, 34 Cal. W. L. Rev. 351, 351 (1998); see also Russell L. Weaver, Langdell's Legacy: Living with the Case Method, 36 Vill. L. Rev. 517, 543 (1991) ("Today, the case method is unquestionably the primary method of instruction in U.S. law schools.").

[2]See James Eagar, The Right Tool for the Job: The Effective Use of Pedagogical Methods in Legal Education, 32 Gonz. L. Rev. 389 (1997).

[3]Kevin M. Clermont, Teaching Civil Procedure Through Its Top Ten Cases, Plus or Minus Two, 47 St. Louis U. L.J. 111, 115 (2003); see also Daniel B. Rodriguez, Administrative Law and the Case Method, 38 Brandeis L.J. 303, 310 (2000) (noting that case method "may be, like democracy, the worst arrangement possible except for all of the alternatives"). Dean Rodriguez advocates the use of the "story method" in teaching administrative law to give students "examples of some issues and concerns drawn from real life." Id. at 312.

[4]Clermont, supra note 9, at 116.
[5]See, e.g., Gary L. Blasi, What Lawyers Know: Lawyering Expertise, Cognitive Science, and the Functions of Theory, 45 J. Legal Educ. 313 (1995).
[6]Clermont, supra note 9, at 114.
[7]Tax Stories: An In-Depth Look at Ten Leading Federal Income Tax Cases (Paul L. Caron ed., 2003).

[8]See, e.g., Law's Stories: Narrative and Rhetoric in the Law (Peter Brooks & Paul Gewirtz eds., 1996); Robin West, Narrative, Authority, and the Law (1993); Kathryn Abrams, Hearing the Call of Stories, 79 S. Cal. L. Rev. 255 (1994); Jane Baron, Resistance to Stories, 67 Cal. L. Rev. 971 (1991).

[9]See A.W. Brian Simpson, Leading Cases in the Common Law 12 (1995).
[10]Michael A. Oberst, Teaching Tax Law: Developing Analytical Skills, 46 J. Legal Educ. 79, 80 (1996).

[11]See Michael A. Livingston, Reinventing Tax Scholarship: Lawyers, Economists, and the Role of the Legal Academy, 83 Cornell L. Rev. 365, 387-88, 430-32 (1998); see also George K. Yin, Simulating the Tax Legislative Process in the Classroom, 47 J. Legal Educ. 104 (1997).
[12]Paul L. Caron，Back to the Future，University of Cincinnati Law Review，Winter, 2003.

[13]See Carolyn C. Jones, Mapping Tax Narratives, 73 Tul. L. Rev. 653 (1998).

[14]笔者2004年—2005年在德国一些教学科研机构从事税法研究，发现税法课程的很多内容都是税法案例讨论，讨论的案例包括欧盟法院的最新判例，也有德国税务法院的最新判例。

[15]James R. Maxeiner, American Law Schools as a Model for Japanese Legal Education? A Preliminary Question From a Comparative Perspective, 24 Kansai U. Rev. L. & Pol'y 37, 39 (2003).

[16]It is perhaps worth noting that some of the modern methods alternative to the case method - such as narrative, simulation and problem methods - share the feature of an elaborated exemplar with the enriched case method. See, e.g., Douglas L. Leslie, How Not to Teach Contracts, and Any Other Course: PowerPoint, Laptops, and the CaseFile Method, 44 St. Louis U. L.J. 1289, 1306-13 (2000).

[17]如笔者知道的中山大学管理学院MBA案例大赛，上海财经大学公共经济与管理学院开展公共管理案例库招标工作。

[18]《税收征管法》第八条规定：“纳税人、扣缴义务人有权要求税务机关为纳税人、扣缴义务人的情况保密。税务机关应当依法为纳税人、扣缴义务人的情况保密。”第五十九条规定：“税务机关派出的人员进行税务检查时，应当出示税务检查证和税务检查通知书，并有责任为被检查人保守秘密；未出示税务检查证和税务检查通知书的，被检查人有权拒绝检查。”

[19]如密执安州立大学法学院的税收诊所（Tax Clinic），The Chicago Kent College of Law Low Income Taxpayer Clinic。典型还如University of Baltimore School of Law Tax Clinic，该税收诊所受到美国国内收入署的资助，就联邦所得税的争议，税收诊所的学生有权代理低收入的纳税人，在美国税务法院出庭，或到国内收入署参与交涉。参见http://law.ubalt.edu/clinics/taxlaw.html。