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Controversies in Tax Law: A Matter of Perspective

Controversies in Tax Law: A Matter of Perspective

Author: Anthony C. Infanti
Publisher: Routledge
ISBN: 9781472414922
Published In: April 2015
Format: Hardback
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

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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.

Introduction, Anthony C. Infanti.

Part I Tax, Gender, and History: Retaking home economics: gendered perspectives on tax equity, Carolyn C. Jones

Gendering the marriage penalty, Stephanie Hunter McMahon.

Part II Taxation of Imputed Income: Income imputation: toward equal treatment of renters and owners, Henry Ordower

Imputed rental income: reality trumps theory, Steve R. Johnson.

Part III Tax Accounting: Book-Tax Disparities: Perspectives on the relationship between financial and tax accounting, Lily Kahng

Is it time to abandon accrual accounting for tax purposes?, Adam Chodorow.

Part IV Taxation of Flow-Through Entities: A peoplea (TM)s subchapter K, Andrea Monroe

An economic explanation of the complexity of flow-through taxation, Bradley T. Borden.

Part V Taxation of Corporations: Should corporations be taxpayers?, Yariv Brauner

Of families and corporations: erasing the public-private divide in tax reform debates, Anthony C. Infanti.

Part VI Transfer Taxation: Norms and transfer taxes, Joseph M. Dodge

Portability, marital wealth transfers, and the taxable unit, Bridget J. Crawford and Wendy C. Gerzog.

Index.

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