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Critical Tax Theory In The U.S., Australia, And Brazil: Current Challenges And Perspectives For The Future, Júlia Silva Araújo Carneiro
Critical Tax Theory In The U.S., Australia, And Brazil: Current Challenges And Perspectives For The Future, Júlia Silva Araújo Carneiro
University of Miami International and Comparative Law Review
Tax law has never been a neutral field. On the contrary, it impacts a range of identity axes, including socioeconomic class, race, and gender, and can act as a mechanism for maintaining the status quo or as a catalyst for social change. By examining the ongoing debate on critical tax theory in the United States, Australia, and Brazil, this Article shows that, no matter the differences found in distinct tax systems, tax law functions as a mirror of a country’s values and can be employed either to support or to disadvantage minorities.<.p>American critical tax scholars have consistently highlighted the …
A Review Of International Business Tax Reform, Alexander M. Lewis
A Review Of International Business Tax Reform, Alexander M. Lewis
University of Miami International and Comparative Law Review
No abstract provided.