Controversies in Tax Law: A Matter of Perspective

Controversies in Tax Law: A Matter of Perspective, Anthony C. Infanti, ed., Ashgate, 2015

U. of Pittsburgh Legal Studies Research Paper No. 2015-06

19 Pages Posted: 20 Mar 2015

See all articles by Anthony C. Infanti

Anthony C. Infanti

University of Pittsburgh - School of Law

Date Written: March 18, 2015

Abstract

This volume presents a new approach to today’s tax controversies, reflecting that debates about taxation often turn on the differing worldviews of the debate participants. For instance, a central tension in the academic tax literature — which is filtering into everyday discussions of tax law — exists between “mainstream” and “critical” tax theorists. This tension results from a clash of perspectives: Is taxation primarily a matter of social science or social justice? Should tax policy debates be grounded in economics or in critical race, feminist, queer, and other outsider perspectives?

To capture and interrogate what often seems like a chasm between the different sides of tax debates, this collection comprises a series of pairs of essays. Each pair approaches a single area of controversy from two different perspectives — with one essay usually taking a “mainstream” perspective and the other a “critical” perspective. In writing their contributions, the authors read and incorporated reactions to each other’s essays, and paid specific attention to the influence of perspective on both the area of controversy and their contributions to the debate. With contributions from leading mainstream and critical tax scholars, this volume takes the first step toward bridging the gap between these differing perspectives on tax law and policy.

Note: Included here for your downloading and perusal are the table of contents and introduction to the book.

Keywords: tax, critical, mainstream, women, gender, marriage penalty, home economics, history, accounting, capitalization, corporate, partnership, limited liability company, pass-through, flow-through, transfer tax, estate tax, gift tax, income tax, family, imputed income, homeownership, renter, real estate

JEL Classification: K34, K22, D63, J78, J12, E62, H24, H25, G39

Suggested Citation

Infanti, Anthony C., Controversies in Tax Law: A Matter of Perspective (March 18, 2015). Controversies in Tax Law: A Matter of Perspective, Anthony C. Infanti, ed., Ashgate, 2015, U. of Pittsburgh Legal Studies Research Paper No. 2015-06, Available at SSRN: https://ssrn.com/abstract=2580251

Anthony C. Infanti (Contact Author)

University of Pittsburgh - School of Law ( email )

3900 Forbes Ave.
Pittsburgh, PA 15260
United States
412-648-1244 (Phone)
412-648-2648 (Fax)

HOME PAGE: http://www.law.pitt.edu/people/anthony-c-infanti

Do you have negative results from your research you’d like to share?

Paper statistics

Downloads
149
Abstract Views
1,058
Rank
354,722
PlumX Metrics