Controversies in Tax Law

’Tax and tax controversies have captured the attention of Americans throughout history. These topics have not only generated debate and discussion in households, boardrooms, and classrooms across the country and throughout generations - they have led to violent struggles and, in some cases, wartime struggles. In this book, thirteen prominent scholars explore why taxation has played a prominent role in American legal and political debates, highlighting the reality that individual viewpoints are shaped by economic, philosophical, historical perspectives. The essays are informative, timely, and fascinating - a must read for students both inside and outside the classroom.’ Nancy Staudt, Washington University School of Law, USA ’With essays covering everything from the tax policy contributions of early-twentieth-century home economists to the future of the corporate income tax, and reflecting both traditional and critical analytical approaches, this volume deserves the attention of anyone with an interest in tax policy. You may not agree with all of the arguments in this provocative collection, but you will be challenged and you will not be bored.’ Lawrence A. Zelenak, Duke University, USA ’This edited volume which includes a point-counterpoint approach to tax law, demonstrates the intellectual depth of the field. By creating a space for scholars to engage with contrary viewpoints, Ashgate Publishing is creating a new gold standard for the legal academy.’ Dorothy A. Brown, Emory University School of Law, USA