Hostname: page-component-78c5997874-t5tsf Total loading time: 0 Render date: 2024-11-06T01:19:55.419Z Has data issue: false hasContentIssue false

Professionals' Contribution to the Legislative Process: Between Self, Client, and the Public

Published online by Cambridge University Press:  27 December 2018

Abstract

How may professionals be made to contribute to legislative processes so that their expertise redounds to the public interest, despite the legislative product being likely to have a negative impact on their clients' wealth? Drawing on a case study of the legislative process that gave birth to Israel's recent (2002–2008) trusts taxation regime, based on five years of participant observation among the trust professional community, I find that to obtain the benefit of private‐sector professionals' expertise under such circumstances, government should have legislation drafted in a dispassionate, exclusive environment of experts rather than in the political arena; it should build professionals' trust in government by adopting an explicitly collegial approach; it should focus reform efforts on elements of the existing law so clearly inequitable as to make a refusal to contribute difficult to justify; and take care that the new regime creates a compliance practice lucrative enough to compensate for any loss to professionals consequent on its enactment. Once professionals' interests are suitably safeguarded, their loyalty to clients appears surprisingly brittle and government can successfully combine with them in the public interest.

Type
Articles
Copyright
Copyright © American Bar Foundation, 2014 

Access options

Get access to the full version of this content by using one of the access options below. (Log in options will check for institutional or personal access. Content may require purchase if you do not have access.)

References

References

Abel, Richard L. 1988a. England and Wales: A Comparison of the Professional Projects of Barristers and Solicitors. In Lawyers in Society, Vol. 1, The Common Law World, ed. Abel, Richard L. and Lewis, Philip S. C., 2375. Berkeley: University of California Press.Google Scholar
Abel, Richard L. 1988b. United States: The Contradictions of Professionalism. In Lawyers in Society, Vol. 1, The Common Law World, ed. Abel, Richard L. and Lewis, Philip S. C., 186243. Berkeley: University of California Press.Google Scholar
Abel, Richard L. 1988c. The Legal Profession in England and Wales. Oxford: Blackwell.Google Scholar
Abel, Richard L. 1989. Comparative Sociology of Legal Professions. In Lawyers in Society, Vol. 3, Comparative Theories, ed. Abel, Richard L. and Lewis, Philip S. C., 80153. Berkeley: University of California Press.Google Scholar
Abel, Richard L. 1991. American Lawyers. New York: Oxford University Press.Google Scholar
Abel, Richard L. 2003. English Lawyers Between Market and State: the Politics of Professionalism. Oxford: Oxford University Press.Google Scholar
Alt, James, Preston, Ian, and Sibieta, Luke 2010. The Political Economy of Tax Policy. In Dimensions of Tax Design: The Mirrlees Review, ed. Mirrlees, J. A., 12041277. Oxford: Oxford University Press.Google Scholar
Alter, Avraham 1985. Taxation of Ordinary Trusts in Israel. PhD diss., Tel‐Aviv University [Hebrew].Google Scholar
Anderoni, James, Erard, Brian, and Feinstein, Jonathan 1998. Tax Compliance. Journal of Economic Literature 36:818860.Google Scholar
Barkai, Haim 2004. The Creation of the Monetary System: 1948–1973. In The Bank of Israel: Fifty Years of Striving for Monetary Control, Vol. 1, The Monetary History of Israel. An Analytical Overview, ed. Levitan, N. and Barkai, H., 37183. Jerusalem: Bank of Israel [Hebrew].Google Scholar
Birnbaum, Jeffrey, and Murray, Alan 1988. Showdown at Gucci Gulch: Lawmakers, Lobbyists, and the Unlikely Triumph of Tax Reform. New York: Random House.Google Scholar
Braithwaite, Valerie, ed. 2003. Taxing Democracy: Understanding Tax Avoidance and Evasion. Aldershot: Ashgate.Google Scholar
Brint, Stephen 1990. Rethinking the Policy Influence of Experts: From General Characteristics to Analysis of Variation. Sociological Forum 5:361385.Google Scholar
Brint, Stephen 1994. In an Age of Experts: The Changing Role of Professionals in Politics and Public Life. Princeton, NJ: Princeton University Press.Google Scholar
Carruthers, Bruce, and Halliday, Terence C. 1998. Rescuing Business: The Making of Corporate Bankruptcy Law in England and the United States. Oxford: Clarendon Press.Google Scholar
Chayes, Abram, and Chayes, Antonia 1985. Corporate Counsel and the Elite Law Firm. Stanford Law Review 37:277300.Google Scholar
Coates, John C., DeStefano, Michele M., Nanda, Ashish, and Wilkins, David B. 2011. Hiring Teams, Firms, and Lawyers: Evidence of the Evolving Relationships in the Corporate Legal Market. Law & Social Inquiry 36 (4): 9991031.Google Scholar
Cooper, Graeme S., and Wenzel, Michael 2009. Testing Alternative Legal Paradigms: An Experiment in Designing Tax Legislation. Law & Social Inquiry 34 (1): 6194.Google Scholar
Dezalay, Yves 1995. Introduction: Professional Competition and the Social Construction of Transnational Markets. In Professional Competition and Professional Power: Lawyers, Accountants and the Social Construction of Markets, ed. Dezalay, Yves and Sugarman, David, 121. New York: Routledge.Google Scholar
Dezalay, Yves, and Garth, Bryant 2004. The Confrontation Between the Big Five and Big Law: Turf Battles and Ethical Debates as Contests for Professional Credibility. Law & Social Inquiry 29:615638.Google Scholar
Doernberg, Richard L., and McChesney, Fred S. 1986. On the Accelerating Rate and Decreasing Durability of Tax Reform. Minnesota Law Review 71:913962.Google Scholar
Dukeminier, Jesse, and Krier, James E. 2003. The Rise of the Perpetual Trust. UCLA Law Review 50:13031343.Google Scholar
Easson, Alexander, and Thuronyi, Victor 2000. Fiscal Transparency. In Tax Law Design and Drafting, ed. Thuronyi, Victor, 925968. The Hague: Kluwer Law International.Google Scholar
Friedman, Lawrence 2007. Dead Hands: A Social History of Wills, Trusts, and Inheritance Law. Palo Alto, CA: Stanford Law Books.Google Scholar
Gabbay, Daniella 2009. Trusts Taxation: The Taxation of “Veteran” Trusts. Student paper [Hebrew].Google Scholar
Galanter, Marc, and Henderson, William 2008. The Elastic Tournament: A Second Transformation of the Big Law Firm. Stanford Law Review 60:18671929.Google Scholar
Galanter, Marc, and Palay, Thomas 1991. Tournament of Lawyers: The Growth and Transformation of the Big Law Firms. Chicago, IL: University of Chicago Press.Google Scholar
Ganado, Max 2011. Forced Heirship in Foundations and Trusts. Trust Quarterly Review 9:2629.Google Scholar
Getzler, Joshua 2002. Duty of Care. In Breach of Trust, ed. Birks, Peter and Pretto, Arianna, 4174. Oxford: Hart Publishing.Google Scholar
Goforth, Carol R. 1995. The Rise of the Limited Liability Company: Evidence of a Race Between the States, But Heading Where? Syracuse Law Review 45:11931290.Google Scholar
Gordon, Richard K., and Thuronyi, Victor 2000. Tax Legislative Process. In Tax Law Design and Drafting, ed. Thuronyi, Victor, 114. The Hague: Kluwer Law International.Google Scholar
Gross, Yossef 2002. Shall Transferring Property into Trust Absolve from Tax? Accountant 51:236238 [Hebrew].Google Scholar
Halliday, Terence C. 1987. Beyond Monopoly: Lawyers, State Crises, and Professional Empowerment. Chicago, IL: University of Chicago Press.Google Scholar
Halliday, Terence C. 1989. Legal Professions and Politics: Neocorporatist Variations on the Pluralist Themes of Liberal Democracies. In Lawyers in Society, Vol. 3, Comparative Theories, ed. Abel, Richard L. and Lewis, Philip S. C., 375426. Berkeley: University of California Press.Google Scholar
Halliday, Terence C., and Carruthers, Bruce 2007. The Recursivity of Law: Global Norm Making and National Lawmaking in the Globalization of Corporate Insolvency Regimes. American Journal of Sociology 112:11351202.Google Scholar
Halliday, Terence C., and Carruthers, Bruce 2009. Bankrupt: Global Lawmaking and Systemic Financial Crisis. Palo Alto, CA: Stanford University Press.Google Scholar
Halliday, Terence C., and Liu, Sida 2009. Recursivity in Legal Change: Lawyers and Reforms of China's Criminal Procedure Law. Law & Social Inquiry 34:911950.Google Scholar
Harrington, Brooke 2012. Trust and Estate Planning: The Emergence of a Profession and Its Contribution to Socioeconomic Inequality. Sociological Forum 27:825846.Google Scholar
Heinz, John, and Laumann, Edward P. 1994. Chicago Lawyers: The Social Structure of the Bar, rev. ed. Chicago, IL: Northwestern University Press.Google Scholar
Hirsch, Adam J. 2005–2006. Fear Not the Asset Protection Trust. Cardozo Law Review 27:26852711.Google Scholar
Hoffmann, Howard J. 1981–1982. The Role of the Tax Bar in the Tax Legislative Process. Tax Law Review 37:411524.Google Scholar
Kaplan, Alon, and Eyal, Lyat 2006. Israel as a Trust and Business Center. Comparative Law Yearbook of International Business 28:91102.Google Scholar
Kaplan, Alon, Eyal, Lyat, and Krost, Alan 2010. The Emerging Trust Jurisdictions Hold the Key to the Future of Trusts. Trusts & Trustees 16 (3): 139142.Google Scholar
Karpik, Lucien 1999. French Lawyers: A Study in Collective Action, 1274 to 1994. Oxford: Clarendon Press.Google Scholar
Leibovich, Arie 2008. Trusts and Trusts Taxation. Tel‐Aviv: Bursi [Hebrew].Google Scholar
Likhovski, Assaf 2004. Formalism and Israeli Anti‐Avoidance Doctrines in the 1950s and 1960s. In Studies in the History of Tax Law, ed. Tiley, J., 339377. Oxford: Hart Publishing.Google Scholar
Likhovski, Assaf 2007. Training in Citizenship: Tax Compliance and Modernity. Law & Social Inquiry 32:665700.Google Scholar
Liu, Sida 2006. Client Influence and the Contingency of Professionalism: The Work of Elite Corporate Lawyers in China. Law & Society Review 40:751782.Google Scholar
Macey, Jonathan R., and Miller, Geoffrey 1987. Toward an Interest‐Group Theory of Delaware Corporate Law. Texas Law Review 65:469523.Google Scholar
Magen, Hadas 2007. CPA Alex Hilman Urges Abstaining from Serving as Trustees of International Trusts until Law is Changed. Globes, December 27.Google Scholar
Malman, Laurie L., Sugin, Linda F., Solomon, Lewis D., and Hesch, Jerome M. 2010. The Individual Tax Base: Cases, Problems and Policies in Federal Taxation, 2nd ed. St. Paul, MN: West.Google Scholar
Maurer, Bill 1995. Writing Law, Making a “Nation”: History, Modernity and Paradoxes of Self‐Rule in the British Virgin Islands. Law & Society Review 29:255286.Google Scholar
Maurer, Bill 1997. Recharting the Caribbean: Land, Law, and Citizenship in the British Virgin Islands. Ann Arbor: University of Michigan Press.Google Scholar
McBarnet, Doreen 1984. Law and Capital: The Role of Legal Form and Legal Actors. International Journal of the Sociology of Law 12:231238.Google Scholar
McBarnet, Doreen 1992. It's Not What You Do But the Way You Do It: Tax Evasion, Tax Avoidance, and the Boundaries of Deviance. In Unravelling Criminal Justice: Eleven British Studies, ed. Downes, David, 247268. London: Macmillan.Google Scholar
McBarnet, Doreen 1994. Legal Creativity: Law, Capital and Legal Avoidance. In Lawyers in a Postmodern World: Translation and Transgression, ed. Cain, Maureen and Harrington, Christine, 7384. New York: New York University Press.Google Scholar
McBarnet, Doreen 2003. When Compliance Is Not the Solution But the Problem: From Changes in Law to Changes in Attitude. In Taxing Democracy: Understanding Tax Avoidance and Evasion, ed. Braithwaite, Valerie, 229244. Aldershot: Ashgate.Google Scholar
McCahery, Joseph, and Picciotto, Sol 1995. Creative Lawyering and the Dynamics of Business Regulation. In Professional Competition and Professional Power: Lawyers, Accountants and the Social Construction of Markets, ed. Dezalay, Yves and Sugarman, David, 238273. New York: Routledge.Google Scholar
Michaely, Micha 2004. The Liberalization of the Foreign Exchange Market in Israel, 1950–2002. In The Bank of Israel: Fifty Years of Striving for Monetary Control, Vol. 2, Selected Topics in Monetary Policy, ed. Levitan, Nissan and Barkai, Haim, 111147. Jerusalem: Bank of Israel [Hebrew].Google Scholar
Moffat, Graham, Bean, Gerry, and Probert, Rebecca 2009. Trusts Law, 5th ed. Cambridge: Cambridge University Press.Google Scholar
Morag, Amotz 1967. Public Finance in Israel: Problems and Development. Jerusalem: Magnes.Google Scholar
Nelson, Robert L. 1988. Partners with Power: The Social Transformation of the Large Law Firm. Berkeley: University of California Press.Google Scholar
Nissim, Moshe 2005. The Tax Reform 1986. In Tax Reforms, ed. Gliksberg, D., 237247. Jerusalem: Sacher Institute [Hebrew].Google Scholar
Offer, Avner 1981. Property and Politics, 1870–1914. Landownership, Law, Ideology and Urban Development in England. Cambridge: Cambridge University Press.Google Scholar
Picciotto, Sol 1992. International Business Taxation. London: Weidenfeld and Nicolson.Google Scholar
Powell, Michael J. 1993. Professional Innovation: Corporate Lawyers and Private Lawmaking. Law & Social Inquiry 18:423452.Google Scholar
Price, John R., and Donaldson, Samuel A. 2011. Price on Contemporary Estate Planning. Chicago, IL: CCH.Google Scholar
Rawlings, Gregory 2011. Relative Trust: The Vanuatu Tax Haven and the Management of Elite Family Fortunes. In Managing Modernity in the Western Pacific, ed. Patterson, Mary and Macintyre, Martha, 260305. St Lucia, Brisbane: University of Queensland Press.Google Scholar
Ribstein, Larry E. 2004. Lawyers as Lawmakers: a Theory of Lawyer Licensing. Missouri Law Review 69:299364.Google Scholar
Roin, Julie A. 1988. United They Stand Divided They Fall: Public Choice Theory and the Tax Code. Cornell Law Review 74:62134.Google Scholar
Rostain, Tanina 2006. Sheltering Lawyers: The Organized Tax Bar and the Tax Shelter Industry. Yale Journal on Regulation 23:77120.Google Scholar
Rubin, Paul H., and Bailey, Martin J. 1994. The Role of Lawyers in Changing the Law. Journal of Legal Studies 23:807831.Google Scholar
Schizer, David 2006. Enlisting the Tax Bar. Tax Law Review 59:331372.Google Scholar
Shamir, Ronen 1995. Managing Legal Uncertainty: Elite Lawyers in the New Deal. Durham, NC: Duke University Press.Google Scholar
Shaviro, Daniel 1990. Beyond Public Choice and Public Interest: A Study of the Legislative Process as Illustrated by Tax Legislation in the 1980s. University of Pennsylvania Law Review 139:1123.Google Scholar
Sikka, Prem 2008. Globalization and its Discontents: Accounting Firms Buy Limited Liability Partnership Legislation in Jersey. Accounting, Auditing and Accountability Journal 21:398426.Google Scholar
Sitkoff, Robert H., and Schanzenbach, Max M. 2005. Jurisdictional Competition for Trust Funds: An Empirical Analysis of Perpetuities and Taxes. Yale Law Journal 115:356437.Google Scholar
Slovak, Jeffrey S. 1979. Working for Corporate Actors: Social Change and Elite Attorneys in Chicago. Law & Social Inquiry 4 (3): 465500.Google Scholar
Spradley, James P. 1980. Participant Observation. New York: Holt, Rinehart and Winston.Google Scholar
Suary, Yitzhak, and Paserman, Daniel 2005. Capital Market Taxation in Israel: Four Decades of Tax Discrimination. In Tax Reforms, ed. Gliksberg, D., 249318. Jerusalem: Sacher Institute [Hebrew].Google Scholar
Sugarman, David 1995. Who Colonized Whom? Historical Reflections on the Intersection Between Law, Lawyers and Accountants in England. In Professional Competition and Professional Power: Lawyers, Accountants and the Social Construction of Markets, ed. Dezalay, Yves and Sugarman, David, 226237. New York: Routledge.Google Scholar
Waters, Donovan 1995. The Institution of the Trust in Civil and Common Law. Recueil des cours 252:113453.Google Scholar
Weisbach, David A. 1999. Formalism in the Tax Law. University of Chicago Law Review 66:860886.Google Scholar
White, David 2009. Income and Consumption Taxes in New Zealand: The Political Economy of Broad‐Base, Low‐Rate Reform in a Small, Open Economy. In Tax Reform in the 21st Century: A Volume in Memory of Richard Musgrave, ed. Head, John G. and Krever, Richard E., 95144. Alphen aan den Rijn: Kluwer Law International.Google Scholar
Yitzhaki, Shlomo 2005. The Tax Reform 1975. In Tax Reforms, ed. Gliksberg, D., 195235. Jerusalem: Sacher Institute [Hebrew].Google Scholar
Yoran, Aharon 1980. Trusts Taxation. Tel Aviv Law Studies 7:541570 [Hebrew].Google Scholar
Yoran, Aharon 1990. Forty Years of Tax Law in Israel. Israel Law Review 24:738785.Google Scholar
Zelinsky, Edward A. 1992. James Madison and Public Choice at Gucci Gulch: A Procedural Defense of Tax Expenditures and Tax Institutions. Yale Law Journal 102:11651207.Google Scholar
Moshe Asher, CPA, Vice‐Director, Israeli Tax Authority, August 1, 2012.Google Scholar
Ya'acov Cohen, Lawyer, January 25, 2009 (interview by Daniella Gabbay).Google Scholar
Yuval Cohen, CPA, Vice Assessing Officer for Tel‐Aviv, April 23, 2009 (interview by Daniella Gabbay).Google Scholar
Dov Frimer, Lawyer, December 28, 2011.Google Scholar
David Gliksberg, Professor, April 27, 2009 (interview by Daniella Gabbay).Google Scholar
Alex Hilman, CPA, April 15, 2012.Google Scholar
Frida Israeli, CPA, Superintendent of State Income, Finance Ministry, State of Israel, September 21, 2011.Google Scholar
Alon Kaplan, Lawyer and President of STEP Israel, January 10, 2010, May 11, 2011, and August 7, 2012.Google Scholar
Shlomo Kerem, Lawyer, May 1, 2011.Google Scholar
Meir Linzen and Alan Sacks, Lawyers, May 15, 2011.Google Scholar
Meir Minervi, Lawyer, May 5, 2011.Google Scholar
Colin Schachat, Lawyer, August 10, 2011.Google Scholar
Yaron Shidlo, Lawyer and CPA, August 9, 2012.Google Scholar
Michael Shine, Lawyer, May 12, 2011.Google Scholar
High Court of Justice 11522/05 Laxer v. Minister of Finance, decided January 2007. www.nevo.co.il (accessed November 5, 2012).Google Scholar
High Court of Justice 6972/07 Laxer v. Minister of Finance, decided March 2009. www.nevo.co.il (accessed November 5, 2012).Google Scholar
High Court of Justice Application 11522/05 Laxer v. Minister of Finance, served December 2005.Google Scholar
Act to Impose a Tax on the Appreciation of Land 1949.Google Scholar
Act to Impose a Tax on the Appreciation of Land 1963.Google Scholar
Income Tax Ordinance, No. 23 of 1941.Google Scholar
Income Tax Ordinance, No. 13 of 1947.Google Scholar
Income Tax Ordinance [New Version], No. 6 of 1961.Google Scholar
Income Tax Ordinance, Amendment No. 147, 2005.Google Scholar
Income Tax Ordinance, Amendment No. 165, 2008.Google Scholar
Internal Revenue Code of 1986 (United States).Google Scholar
Income Tax Act 2007 (New Zealand).Google Scholar
Swiss Penal Code of 1937.Google Scholar
Private Interest Foundation Law of Panama 1995.Google Scholar
Income Tax Authority, Draft Proposed Tax Agreement, Application and Procedure, 2008.Google Scholar
Income Tax Implementation Directive 1/2010: Receiving and Processing Trust‐Related Reports at the Assessment Offices.Google Scholar
Proceedings of the Finance Committee, the Knesset, July 21, 2002.Google Scholar
Proceedings of the Finance Committee, the Knesset, July 20, 2005.Google Scholar
Proceedings of the Finance Committee, the Knesset, May 5, 2008.Google Scholar
Tel‐Aviv District Council, Trusts Committee, meeting held February 25, 2007.Google Scholar
The Trusts Taxation Commission (Israel), Report, July 2003.Google Scholar
The Multi‐Annual Tax Plan Commission (Israel), Report, June 2005.Google Scholar
Israel Bar Trusts Committee to Yehuda Nasradishi, Director, Israel Tax Authority (December 4, 2008).Google Scholar
Israel Tax Authority to author (January 1, 2012).Google Scholar
Moshe Asher, CPA, Vice‐Director, Israeli Tax Authority, August 1, 2012.Google Scholar
Ya'acov Cohen, Lawyer, January 25, 2009 (interview by Daniella Gabbay).Google Scholar
Yuval Cohen, CPA, Vice Assessing Officer for Tel‐Aviv, April 23, 2009 (interview by Daniella Gabbay).Google Scholar
Dov Frimer, Lawyer, December 28, 2011.Google Scholar
David Gliksberg, Professor, April 27, 2009 (interview by Daniella Gabbay).Google Scholar
Alex Hilman, CPA, April 15, 2012.Google Scholar
Frida Israeli, CPA, Superintendent of State Income, Finance Ministry, State of Israel, September 21, 2011.Google Scholar
Alon Kaplan, Lawyer and President of STEP Israel, January 10, 2010, May 11, 2011, and August 7, 2012.Google Scholar
Shlomo Kerem, Lawyer, May 1, 2011.Google Scholar
Meir Linzen and Alan Sacks, Lawyers, May 15, 2011.Google Scholar
Meir Minervi, Lawyer, May 5, 2011.Google Scholar
Colin Schachat, Lawyer, August 10, 2011.Google Scholar
Yaron Shidlo, Lawyer and CPA, August 9, 2012.Google Scholar
Michael Shine, Lawyer, May 12, 2011.Google Scholar
High Court of Justice 11522/05 Laxer v. Minister of Finance, decided January 2007. www.nevo.co.il (accessed November 5, 2012).Google Scholar
High Court of Justice 6972/07 Laxer v. Minister of Finance, decided March 2009. www.nevo.co.il (accessed November 5, 2012).Google Scholar
High Court of Justice Application 11522/05 Laxer v. Minister of Finance, served December 2005.Google Scholar
Act to Impose a Tax on the Appreciation of Land 1949.Google Scholar
Act to Impose a Tax on the Appreciation of Land 1963.Google Scholar
Income Tax Ordinance, No. 23 of 1941.Google Scholar
Income Tax Ordinance, No. 13 of 1947.Google Scholar
Income Tax Ordinance [New Version], No. 6 of 1961.Google Scholar
Income Tax Ordinance, Amendment No. 147, 2005.Google Scholar
Income Tax Ordinance, Amendment No. 165, 2008.Google Scholar
Internal Revenue Code of 1986 (United States).Google Scholar
Income Tax Act 2007 (New Zealand).Google Scholar
Swiss Penal Code of 1937.Google Scholar
Private Interest Foundation Law of Panama 1995.Google Scholar
Income Tax Authority, Draft Proposed Tax Agreement, Application and Procedure, 2008.Google Scholar
Income Tax Implementation Directive 1/2010: Receiving and Processing Trust‐Related Reports at the Assessment Offices.Google Scholar
Proceedings of the Finance Committee, the Knesset, July 21, 2002.Google Scholar
Proceedings of the Finance Committee, the Knesset, July 20, 2005.Google Scholar
Proceedings of the Finance Committee, the Knesset, May 5, 2008.Google Scholar
Tel‐Aviv District Council, Trusts Committee, meeting held February 25, 2007.Google Scholar
The Trusts Taxation Commission (Israel), Report, July 2003.Google Scholar
The Multi‐Annual Tax Plan Commission (Israel), Report, June 2005.Google Scholar
Israel Bar Trusts Committee to Yehuda Nasradishi, Director, Israel Tax Authority (December 4, 2008).Google Scholar
Israel Tax Authority to author (January 1, 2012).Google Scholar