Even if a tax planning structure is legal, it canstill be ‘‘unwanted.’’ However, those structuresmight soon be wanted — for disclosure. ‘‘Unwanted’’structures do not violate the letter of the law, butstill might infringe on the spirit of the law.[...]

This essay is a reply to the famous paper by John Gardner: Legal Positivism: 5½ Myths and the more recent paper by John Prebble: Kelsen, the Principle of Exclusion of Contradictions, and General Anti-Avoidance Rules. The reply is developed from the perspective of tax law where the respective...