European University Institute Library

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

eng

index present

non fiction

Critical tax theory

electronic resource

dictionaries

667031870

edited by Anthony C. Infanti, Bridget J. Crawford

Cambridge Social Sciences eBooks

an introduction

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.--, Provided by publisher

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 & 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 & 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, & 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