Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 2 of 2
Full-Text Articles in Law
Comment On 'Fundamental Tax Reform: A Comparison Of Three Options', James R. Hines Jr.
Comment On 'Fundamental Tax Reform: A Comparison Of Three Options', James R. Hines Jr.
Book Chapters
Alan Viard’s chapter, “Fundamental Tax Reform: A Comparison of Three Options” is a thoughtful, even-handed, and most worthwhile contribution to the analysis of major reforms that, if adopted, would move the tax system strongly in the direction of taxing consumption. The chapter nicely illustrates the complexity of the tax reform problem by exposing a range of available reform options, with an accompanying range of welfare implications. Even among tax reforms with common objectives, there can be strongly differing economic and distributional consequences. Furthermore, otherwise-similar reforms can and do appeal to very different political constituencies....
Introduction To Feminist Judgments: Rewritten Tax Opinions, Anthony C. Infanti, Bridget J. Crawford
Introduction To Feminist Judgments: Rewritten Tax Opinions, Anthony C. Infanti, Bridget J. Crawford
Book Chapters
Could a feminist perspective change the shape of the tax law? Most people understand that feminist reasoning has tremendous potential to affect, for example, the law of employment discrimination, sexual harassment, and reproductive rights. Few people may be aware, however, that feminist analysis can likewise transform tax law (as well as other statutory or code-based areas of the law). By highlighting the importance of perspective, background, and preconceptions on the reading and interpretation of statutes, Feminist Judgments: Rewritten Tax Opinions shows what a difference feminist analysis can make to statutory interpretation. This volume, part of the Feminist Judgments Series, brings …