Controversies in Tax Law

This volume addresses the central tension in debates between 'mainstream' and 'critical' tax theorists which reflects 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? 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.

Autorentext
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.

Klappentext

This volume addresses the central tension in debates between 'mainstream' and 'critical' tax theorists which reflects 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? 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.

Inhalt
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;