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Full-Text Articles in Social and Behavioral Sciences
Empirical Research For Public Policy: With Examples From Family Law, Richard O. Lempert
Empirical Research For Public Policy: With Examples From Family Law, Richard O. Lempert
Articles
Perhaps more than in any other field, legal scholarship has aimed directly at influencing public policy. Hence, it is not surprising that empirical scholarship on law related issues often seems to have an agenda that extends beyond the common social science goals of adding to our knowledge base and understanding of human behavior to suggesting to policy makers and practitioners legal and administrative changes that will ameliorate problems they confront and, by the researcher’s lights, make this a better world in which to live.
Deconstructing The Duty To The Tax System: Unfettering Zealous Advocacy On Behalf Of Lesbian And Gay Taxpayers, Anthony C. Infanti
Deconstructing The Duty To The Tax System: Unfettering Zealous Advocacy On Behalf Of Lesbian And Gay Taxpayers, Anthony C. Infanti
Articles
In this article, I consider how the tax lawyer's generally-acknowledged duty to the tax system should be applied in the representation of lesbian and gay clients. Due to the significant initial advantages that taxpayers are thought to have over the government in the tax compliance and enforcement process, this duty to the tax system requires a tax lawyer to avoid both questionable positions and the temptation to play the audit "lottery." The tax lawyer is asked to temper the zealousness of her advocacy in this way in order to preserve the integrity and, ultimately, the proper functioning of the tax …