基本説明
Challenges the traditional claim that tax law is neutral and unbiased.
Full Description
Tax law is political. This book highlights and explains the major themes and methodologies of a group of scholars who challenge the traditional claim that tax law is neutral and unbiased. The contributors to this volume include pioneers in the field of critical tax theory, as well as key thinkers who have sustained and expanded the investigation into why the tax laws are the way they are and what impacts tax laws have on historically disempowered groups. This volume, assembled by two law professors who work in the field, is an accessible introduction to this new and growing body of scholarship. It is a resource not only for scholars and students in the fields of taxation and economics, but also for those who engage with critical race theory, feminist legal theory, queer theory, class-based analysis, and social justice generally. Tax is the one area of law that affects everyone in our society, and this book is crucial to understanding its impact.
Contents
Introduction; 1. Foundations of critical tax theory Grace Blumberg; 2. Historical perspectives on taxation Carolyn C. Jones and Marjorie E. Kornhauser; 3. The goals of tax policy Dorothy A. Brown, Lisa C. Philipps, Nancy C. Staudt, Anthony C. Infanti, and Anne L. Alstott; 4. Critical tax theory meets practice Marjorie E. Kornhauser, Daniel M. Schneider, Anthony C. Infanti, and Gwen Thayer Handelman; 5. Race and taxation Alice G. Abreu, Beverly I. Moran, William Whitford, Dorothy A. Brown, Mylinh Uy, and David A. Brennen; 6. Gender and taxation Karen B. Brown, Nancy C. Staudt, Wendy C. Gerzog, and Marjorie E. Kornhauser; 7. Sexual orientation and taxation Patricia A. Cain, Anthony C. Infanti, and Nancy J. Knauer; 8. The family and taxation Marjorie E. Kornhauser, Lily Kahng, Edward J. McCaffery, Bridget J. Crawford, Dorothy A. Brown, and Mary Louise Fellows; 9. Class and taxation Michael A. Livingston, Francine J. Lipman, Dennis J. Ventry, Jr., and Wilton B. Hyman; 10. Disability and taxation Theodore P. Seto, Sande L. Buhai, Francine J. Lipman, and David G. Duff; 11. Global critical perspectives on taxation Taunya Lovell Banks, Francine J. Lipman, Anthony C. Infanti, Karen B. Brown, and Miranda Stewart; 12. Critical perspectives on critical tax theory William J. Turnier, Pamela Johnston Conover, David Lowery, Lawrence A. Zelenak, Joseph M. Dodge, and Amy L. Wax.
