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Vol 23 No 5 May/June 2018

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Controversies in Tax Law: A Matter of Perspective

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Edited by: Anthony C. Infanti

ISBN13: 9781472414922
Published: April 2015
Publisher: Routledge
Country of Publication: UK
Format: Hardback
Price: £83.99

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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.

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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.