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Legal Transitions And The Problem Of Reliance, David M. Hasen
Legal Transitions And The Problem Of Reliance, David M. Hasen
Faculty Publications
This Article analyzes the literature on legal transitions. The principal focus is taxation, but the analysis generalizes to other areas. I argue that the theoretical apparatus developed by scholars active in the legal transitions area suffers from significant conceptual shortcomings. These shortcomings include the unwarranted assimilation of legal to factual change, the naturalization of conventional arrangements, and the disregard of the distinction between making law and finding it. As a consequence, the recent literature offers an analysis that is unable either to explain actual transitions or to provide an adequate theory of how legal change should take place. In the …
Decentralizing Family: An Inclusive Proposal For Individual Tax Filing In The United States, Anthony C. Infanti
Decentralizing Family: An Inclusive Proposal For Individual Tax Filing In The United States, Anthony C. Infanti
Articles
The debate in the United States over individual versus joint federal income tax filing is at something of a crossroads. For decades, progressive - and, particularly, feminist - scholars have urged us to abolish the joint return in favor of individual filing. On the rare occasion when scholars have described what such an individual filing system might look like, the focus has been on the ways in which the traditional family must be accommodated in an individual filing system. These descriptions generally do not take into account - let alone remedy - the tax system’s ongoing failure to address the …
Foreword: On Publishing Anonymously, Anthony C. Infanti
Foreword: On Publishing Anonymously, Anthony C. Infanti
Articles
In this foreword to the fall 2010 issue of the Pittsburgh Tax Review, I explain the troubling set of circumstances that led to our decision to publish one of the articles anonymously. All of the articles in this issue share a focus on suggestions for state and local tax reform in Pennsylvania. The circumstances surrounding the decision to publish this one article anonymously raise a host of questions regarding the extent to which tax professionals are free to make suggestions for tax reform without being subject to employer censorship.