Controversies in Tax Law (eBook, ePUB)

A Matter of Perspective
Redaktion: Infanti, Professor Anthony C

• Format: ePub

Produktbeschreibung

This volume presents a new approach to todays 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 others 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.

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Produktdetails

• Verlag: Ashgate Publishing Ltd
• Seitenzahl: 276
• Erscheinungstermin: 28. April 2015
• Englisch
• ISBN-13: 9781472414946
• Artikelnr.: 42880674

Autorenporträt

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.

Inhaltsangabe

Chapter 1 Introduction, Anthony C. Infanti
Part I Tax, Gender, and History
Chapter 2 Retaking Home Economics, Carolyn C. Jones
Chapter 3 Gendering the Marriage Penalty, Stephanie Hunter McMahon
Part II Taxation of Imputed Income
Chapter 4 Income Imputation, Henry Ordower
Chapter 5 Imputed Rental Income, Steve R. Johnson
Part III Tax Accounting
Chapter 6 Perspectives on the Relationship Between Financial and Tax Accounting, Lily Kahng
Chapter 7 Is It Time to Abandon Accrual Accounting for Tax Purposes?, Adam Chodorow
Part IV Taxation of Flow-Through Entities
Chapter 8 A People¿s SubChapter K, Andrea Monroe
Chapter 9 Economic Justification for Flow-Through Tax Complexity, Bradley T. Borden
Part V Taxation of Corporations
Chapter 10 Should Corporations Be Taxpayers?, Yariv Brauner
Chapter 11 Of Families and Corporations, Anthony C. Infanti
Part VI Transfer Taxation
Chapter 12 Norms and Transfer Taxes, Joseph M. Dodge
Chapter 13 Portability, Marital Wealth Transfers, and the Taxable Unit, Bridget J. Crawford, Wendy C. Gerzog