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Critical Tax Theory
Bridget J. Crawford
其他書名
An Introduction
出版
Cambridge University Press
, 2009-06-22
主題
Law / Taxation
Business & Economics / Taxation / General
ISBN
1139477455
9781139477451
URL
http://books.google.com.hk/books?id=xp8gDp1ld74C&hl=&source=gbs_api
EBook
SAMPLE
註釋
Tax law is political. This book highlights and explains the major themes and methodologies of a group of scholars who challenge the traditional claim that tax law is neutral and unbiased. The contributors to this volume include pioneers in the field of critical tax theory, as well as key thinkers who have sustained and expanded the investigation into why the tax laws are the way they are and what impacts tax laws have on historically disempowered groups. This volume, assembled by two law professors who work in the field, is an accessible introduction to this new and growing body of scholarship. It is a resource not only for scholars and students in the fields of taxation and economics, but also for those who engage with critical race theory, feminist legal theory, queer theory, class-based analysis, and social justice generally. Tax is the one area of law that affects everyone in our society, and this book is crucial to understanding its impact.