Routledge Controversies in Tax Law: A Matter of Perspective (Controversies in American Constitutional Law)

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 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 of 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 between the different sides of tax debates, this collection comprises a series of pairs of essays. Each pair approaches a single area of controversy from two different perspectives - with one essay usually taking a 'mainstream' perspective and the other a 'critical' perspective. In writing their contributions, the authors read and incorporated reactions to each other’s essays and paid specific attention to the influence of perspective on both the area of controversy and their contribution to the debate. With contributions from leading mainstream and critical tax scholars, this volume takes the first step toward bridging the gap between these differing perspectives on tax law and policy. Review ’Tax and tax controversies have captured the attention of Americans throughout history. These topics have not only generated debate and discussion in households, boardrooms, and classrooms across the country and throughout generations - they have led to violent struggles and, in some cases, wartime struggles. In this book, thirteen prominent scholars explore why taxation has played a prominent role in American legal and political debates, highlighting the reality that individual viewpoints are shaped by economic, philosophical, historical perspectives. The essays are informative, timely, and fascinating - a must read for students both inside and outside the classroom.’ Nancy Staudt, Washington University School of Law, USA ’With essays covering everything from the tax policy contributions of early-twentieth-century home economists to the future of the corporate income tax, and reflecting both traditional and critical analytical approaches, this volume deserves the attention of anyone with an interest in tax policy. You may not agree with all of the arguments in this provocative collection, but you will be challenged and you will not be bored.’ Lawrence A. Zelenak, Duke University, USA ’This edited volume which includes a point-counterpoint approach to tax law, demonstrates the intellectual depth of the field. By creating a space for scholars to engage with contrary viewpoints, Ashgate Publishing is creating a new gold standard for the legal academy.’ Dorothy A. Brown, Emory University School of Law, USA About the Author Anthony C. Infanti is Senior Associate Dean for Academic Affairs and a Professor of Law at the University of Pittsburgh School of Law, teaching courses in the tax area. He is also an affiliated faculty member of the University of Pittsburgh’s Gender, Sexuality, and Women’s Studies Program. Professor Infanti’s research is in the area of critical tax theory, with a particular focus on the intersection of tax law with sexual orientation and gender identity. He has published widely on these and related topics.