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Legislating Morality: The Duty To The Tax System Reconsidered, Watson
Legislating Morality: The Duty To The Tax System Reconsidered, Watson
Scholarly Works
Four years ago, I presented a paper at a symposium on professionalism jointly sponsored by the University of Kansas Law School and the Kansas Bar Association. That paper espoused the view (contrary to what appears to be the popular view among tax scholars) that tax lawyers owe no special duty to the "tax system" other than to abide by the law and the applicable standards of professional conduct. During the four-year interim since my last visit to Kansas, however, we have witnessed the deleterious effect of the IRS Restructuring and Reform Act of 1998 (RRA '98) on IRS enforcement and …
Taking Ethical Discretion Seriously: Ethical Deliberation As Ethical Obligation, Samuel J. Levine
Taking Ethical Discretion Seriously: Ethical Deliberation As Ethical Obligation, Samuel J. Levine
Scholarly Works
This Article builds on and responds to the work of a number of leading ethics scholars who have offered alternatives to the prevailing model of legal ethics. Specifically, the Article proposes a "Deliberative Model," which posits that the lawyer's professional responsibility carries with it a duty on the individual lawyer to exercise discretion through consideration of the relevant ethical issues. Thus, the Article takes seriously the principle of ethical discretion, respecting the role of individual ethical decision-making but requiring that such decision-making be carried out through a justifiable process of ethical deliberation.