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Controversies in Tax Law (Record no. 4260)

MARC details
000 -LEADER
fixed length control field 02271 a2200385 4500
001 - CONTROL NUMBER
control field 1317159993
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20250317111603.0
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 250312042016GB eng
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9781317159995
037 ## - SOURCE OF ACQUISITION
Source of stock number/acquisition Taylor & Francis
Terms of availability GBP 47.99
Form of issue BB
040 ## - CATALOGING SOURCE
Original cataloging agency 01
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
072 7# - SUBJECT CATEGORY CODE
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Subject category code 1K
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Subject category code LAB
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Subject category code LAM
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Subject category code LNCD
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Subject category code LAW052000
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Subject category code LAW016000
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Subject category code LAW000000
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Subject category code 343.7304
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100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Anthony C. Infanti
245 10 - TITLE STATEMENT
Title Controversies in Tax Law
Remainder of title A Matter of Perspective
250 ## - EDITION STATEMENT
Edition statement 1
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. Oxford
Name of publisher, distributor, etc. Routledge
Date of publication, distribution, etc. 20160303
300 ## - PHYSICAL DESCRIPTION
Extent 280 p
520 ## - SUMMARY, ETC.
Expansion of summary note 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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