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4 - How Lower Courts Respond to a Change in a Legal Rule
- By Anthony Niblett
Edited by Yun-chien Chang, Academia Sinica, Taipei, Taiwan
Book:

Selection and Decision in Judicial Process around the World

Published online:

04 December 2019

Print publication:

19 December 2019, pp 110-131
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Summary

We investigate how lower courts respond to a change in the legal rule by an appellate court. We create a dataset comprising 525 cases from the Tax Court of Canada over the period 1997 to 2017 that determine whether a worker is an employee or an independent contractor for tax purposes. We look at how this lower court responds to a 2006 decision by the Federal Court of Appeals introducing a new factor in a multi-factor test to be applied by the lower court. We find only limited evidence that this change in the legal rule has any impact upon the outcomes of lower court cases.