By Bridget J. Crawford, Anthony C. Infanti
Tax legislation is political. This publication highlights and explains the main subject matters and methodologies of a bunch of students who problem the conventional declare that tax legislations is impartial and independent. The members to this quantity contain pioneers within the box of serious tax idea, in addition to key thinkers who've sustained and elevated the research into why the tax legislation are the best way they're and what affects tax legislation have on traditionally disempowered teams. This quantity, assembled by way of legislations professors who paintings within the box, is an obtainable creation to this new and transforming into physique of scholarship. it's a source not just for students and scholars within the fields of taxation and economics, but additionally in case you interact with serious race idea, feminist felony concept, queer conception, class-based research, and social justice normally. Tax is the single quarter of legislations that has effects on every person in our society, and this publication is important to knowing its impression.
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Extra info for Critical Tax Theory: An Introduction
The certainty of favorable tax treatment in community-property states plus the mixed success of such devices as family partnerships and family trusts for incomesplitting taxpayers in common-law states led some of the latter states to conversion to or consideration of a community-property regime. The pressure toward 24 Carolyn C. Jones community property became greater as tax rates began to increase at the end of the 1930s. In 1939, Oklahoma became the first state to convert to a community property regime.
Distinctions between property taxpayers and nonproperty taxpayers were initially economic, but a tendency to view recent immigrants and African-Americans as almost uniformly of the lower economic classes provided a more emphasized racial and ethnic dimension. Woman suffragists did not make the metaphoric connection to the American Revolution an occasion to argue unambiguously for universal woman suffrage. Rather, the cleavage drawn between native-born property-holding women and the foreign-born or those facing economic struggles tended to narrow the broadest metaphoric implications of “no taxation without representation” and to accentuate what are now taken to be less attractive aspects of republicanism, particularly its emphasis on self-reliance and property ownership.
The clear perception during the heyday of the new community-property states was that the passage of a community-property regime would involve a transfer of power from men to women. A Proliferation of Husband–Wife Partnerships If a taxpaying couple lived in one of the community-property states, their marriage automatically created a partnership that would be recognized for tax purposes and would allow each marital partner to report half of the community income whether that income resulted from labor or from capital.
Critical Tax Theory: An Introduction by Bridget J. Crawford, Anthony C. Infanti