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Law and Politics

2015

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Controversies In Tax Law: A Matter Of Perspective (Introduction), Anthony C. Infanti Jan 2015

Controversies In Tax Law: A Matter Of Perspective (Introduction), Anthony C. Infanti

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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 …