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Controversies In Tax Law: A Matter Of Perspective (Introduction), Anthony C. Infanti
Controversies In Tax Law: A Matter Of Perspective (Introduction), Anthony C. Infanti
Book Chapters
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 …
Tax As Urban Legend, Anthony C. Infanti
Tax As Urban Legend, Anthony C. Infanti
Articles
In this essay, I review UC-Berkeley history professor Robin Einhorn's book, American Taxation, American Slavery. In this provocatively-titled book, Einhorn traces the relationship between democracy, taxation, and slavery from colonial times through the antebellum period. By re-telling some of the most familiar set piece stories of American history through the lens of slavery, Einhorn reveals how the stories that we tell ourselves over and over again about taxation and politics in America are little more than the stuff of urban legend.
In the review, I provide a brief summary of Einhorn's discussion of the relationship between slavery and colonial taxation, …