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From Programmatic Reform To Social Science Research: The National Tax Association And The Promise And Perils Of Disciplinary Encounters, Ajay K. Mehrotra, Joseph J. Thorndike
From Programmatic Reform To Social Science Research: The National Tax Association And The Promise And Perils Of Disciplinary Encounters, Ajay K. Mehrotra, Joseph J. Thorndike
Articles by Maurer Faculty
This article uses the history of the National Tax Association (NTA), the leading twentieth-century organization of tax professionals, to strengthen our empirical understanding of the disciplinary encounter between law and the social sciences. Building on existing sociolegal scholarship, this article explores how the NTA embodied tax law's ambivalent historical interaction with public economics. Since its founding in 1907, the NTA has changed dramatically from an eclectic and catholic organization of tax professionals with a high public profile to an insular, scholarly association of mainly academic public finance economists. Using a mix of quantitative and qualitative historical evidence, we contend that …