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    Tax: Different, Not Exceptional

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    Abreu-JournalArticle-2019-2.pdf
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    Genre
    Journal article
    Date
    2019
    Author
    Abreu, Alice G.
    Greenstein, Richard K.
    Subject
    Income taxes
    Taxpayers
    Tax legislation
    Taxation
    Tax reform
    Permanent link to this record
    http://hdl.handle.net/20.500.12613/6682
    
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    DOI
    http://dx.doi.org/10.34944/dspace/6664
    Abstract
    Tax is different from other fields of law, just as any field of law is different from others. But tax scholarship, judicial opinions in tax litigation, and public attitudes toward taxation have long claimed more than difference in doctrinal details. They have claimed that tax is different in kind from other fields of law—that it is unique. Some scholars have gone so far as to distinguish between “the legal system” and “the tax system.” Even though the Supreme Court seemed to kill tax exceptionalism in its 2011 decision in Mayo Foundation for Medical Education & Research v. United States, claims of tax exceptionalism have hardly abated. In this article we take on the concept of tax exceptionalism directly. We begin by accepting that scholars, judges, and taxpayers experience tax as different from other fields of law, but we then tackle the question whether these differences add up to tax exceptionalism. Our view is that they do not, and we believe that pragmatism provides a useful framework for identifying just what is mistaken about claims of tax exceptionalism.
    Citation
    Alice G. Abreu & Richard K. Greenstein, Tax: Different, Not Exceptional, 71 Adm. L. Rev. 663 (2019).
    Available at: http://www.administrativelawreview.org/alr_71-4-greenstein-abreu/
    Citation to related work
    American Bar Association
    Has part
    Administrative Law Review, Vol. 71, No. 4
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