02271 a2200385 4500001001100000005001700011008003900028020001800067037003600085040000700121041000800128072001500136072001500151072001600166072001500182072001500197072001400212072001300226072001300239072001400252072001300266072001300279072001400292072002100306072002100327072002100348072002000369100002300389245005400412250000600466260003200472300001000504520135600514999001501870131715999320250317111603.0250312042016GB eng  a9781317159995 bTaylor & FranciscGBP 47.99fBB a01 aeng7 aLAB2thema7 aLAM2thema7 aLNCD2thema7 aLNT2thema7 aGTM2thema7 a1K2bisac7 aLAB2bic7 aLAM2bic7 aLNCD2bic7 aLNT2bic7 aGTB2bic7 a1K2bisac7 aLAW0520002bisac7 aLAW0160002bisac7 aLAW0000002bisac7 a343.73042bisac1 aAnthony C. Infanti10aControversies in Tax LawbA Matter of Perspective a1 aOxfordbRoutledgec20160303 a280 p bThis 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. c4260d4260