Critical tax theory : an introduction / edited by Anthony C. Infanti, Bridget J. Crawford.

Format:

Book

Contributor:

Infanti, Anthony C., 1968- editor.

Crawford, Bridget J., editor.

Language:

English

Subjects (All):

Taxation--Law and legislation--United States.

Taxation.

Taxation--Law and legislation.

Taxation--Social aspects.

United States.

Taxation--Social aspects--United States.

Income tax--Law and legislation--United States.

Income tax.

Income tax--Law and legislation.

Tax administration and procedure--United States.

Tax administration and procedure.

Fiscal policy--United States.

Fiscal policy.

Physical Description:

1 online resource (xxiii, 397 pages) : digital, PDF file(s)

Place of Publication:

Cambridge : Cambridge University Press, 2009.

System Details:

text file

PDF

Summary:

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:

Sexism in the code : a comparative study of income taxation of working wives and mothers / Grace Blumberg

Dollars and selves : women's tax criticism and resistance in the 1870s / Carolyn C. Jones

Split income and separate spheres : tax law and gender roles in the 1940s / Carolyn C. Jones

The rhetoric of the anti-progressive income tax movement : a typical male reaction / Marjorie E. Kornhauser

Racial equality in the twenty-first century : what's tax policy got to do with it? / Dorothy A. Brown

Discursive deficits : a feminist perspective on the power of technical knowledge in fiscal law and policy / Lisa C. Philipps

The hidden costs of the progressivity debate / Nancy C. Staudt

Tax equity / Anthony C. Infanti

Tax policy and feminism : competing goals and institutional choices / Anne L. Alstott

A legislator named Sue : re-imagining the income tax / Marjorie E. Kornhauser

Using the social background model to explain who wins federal appellate tax decisions : do less traditional judges favor the taxpayer? / Daniel M. Schneider

Tax protest, "a homosexual," and frivolity : a deconstructionist meditation / Anthony C. Infanti

Sisters in law : gender and the interpretation of tax statutes / Gwen Thayer Handelman

Deconstructing the duty to the tax system : unfettering zealous advocacy on behalf of lesbian and gay taxpayers / Anthony C. Infanti

Tax counts : bringing money-law to Latcrit / Alice G. Abreu

A black critique of the internal revenue code / Beverly I. Moran and William Whitford

The marriage bonus? penalty in black and white / Dorothy A. Brown

Tax and race : the impact on Asian Americans / Mylinh Uy

Race and equality across the law school curriculum : tax exempt law / David A. Brennen

Race and class matters in tax policy / Dorothy A. Brown

Not Color- or gender-neutral : new tax treatment of employment discrimination damages / Karen B. Brown

Taxing housework / Nancy C. Staudt

The marital deduction QTIP provisions : illogical and degrading to women / Wendy C. Gerzog

The relationship of feminist scholarship to tax / Marjorie E. Kornhauser

Same-sex couples and the federal tax laws / Patricia A. Cain

The Internal Revenue code as sodomy statute / Anthony C. Infanti

Heteronormativity and federal tax policy / Nancy J. Knauer

Death taxes : a critique from the margin / Patricia A. Cain

Homo sacer, homosexual : some thoughts on waging tax guerrilla warfare / Anthony C. Infanti

Love, money, and the IRS : family, income-sharing, and the joint income tax return / Marjorie E. Kornhauser

Innocent spouses : a critique of the new tax laws governing joint and several tax liability / Lily Kahng

Taxation and the family : a fresh look at behavioral gender biases in the code / Edward J. McCaffery

The profits and penalties of kinship : conflicting meanings of family in estate tax law / Bridget J. Crawford

The tax treatment of children : separate but unequal / Dorothy A. Brown

Rocking the tax code : a case study of employment-related child-care expenditures / Mary Louise Fellows

Women, poverty, and the tax code : a tale of theory and practice / Michael A. Livingston

The working poor are paying for government benefits : fixing the hole in the anti-poverty purse / Francine J. Lipman

Welfare by any other name : tax transfers and the EITC / Dennis J. Ventry, Jr.

Race, class, and the Internal Revenue code : a class based analysis of a black critique of the Internal Revenue code / Wilton B. Hyman

Tax and disability : ability to pay and the taxation of difference / Theodore P. Seto and Sande L. Buhai

Enabling work for people with disabilities : a post-integrationist revision of underutilized tax incentives / Francine J. Lipman

Disability and the income tax / David G. Duff

Toward a global critical feminist vision : domestic work and the nanny tax debate / Taunya Lovell Banks

The taxation of undocumented immigrants : separate, unequal, and without representation / Francine J. Lipman

Prying open the closet door : the defense of Marriage Act and tax treaties / Anthony C. Infanti

Missing Africa : should U.S. international tax rules accommodate investment in developing countries? / Karen B. Brown

Global trajectories of tax reform : the discourse of tax reform in developing and transition countries / Miranda Stewart

Redistributive justice and cultural feminism / William J. Turnier, Pamela Johnston Conover, and David Lowery

Taking critical tax theory seriously / Lawrence A. Zelenak

A feminist perspective on the QTIP trust and the unlimited marital deduction / Joseph M. Dodge

Caring enough : sex roles, work and taxing women / Amy L. Wax.

Notes:

Title from publisher's bibliographic system (viewed on 05 Oct 2015).

Other Format:

Print version:

ISBN:

9780511609800

Access Restriction:

Restricted for use by site license.