Graeme S. Cooper，Conflicts, challenges and choices—the rule of law and anti-avoidance rules, tax avoidance and the rule of law, ed. By Graeme S. Cooper，p40.
Graeme S. Cooper，Conflicts, challenges and choices—the rule of law and anti-avoidance rules, tax avoidance and the rule of law, ed. By Graeme S. Cooper，p40.
关于大陆法系和英美法系法对社会的适应力的论述参见董茂云：“大陆法系法典法与普通法系判例法的社会适应力比较”，载《法学家》，1998年第4期。