TaxProf Blog

Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Wednesday, March 29, 2006

Infanti on Homo Sacer, Homosexual: Some Thoughts on Waging Tax Guerrilla Warfare

Ssrn_55Infantia_3 Anthony C. Infanti (Pittsburgh) has posted Homo Sacer, Homosexual: Some Thoughts on Waging Tax Guerrilla Warfare on SSRN.  Here is the abstract:

Inspired by Giorgio Agamben's Homo Sacer: Sovereign Power and Bare Life, this essay raises the question whether lesbians and gay men should fundamentally rethink their relationship with the law. Until now, lesbians and gay men have played by the rules: We bide our time for the appropriate moment to challenge the application of the law, and then do so from within the legal system through impact litigation. Focusing on Agamben's discussion of Kafka's parable Before the Law, this essay challenges us to consider whether, instead of engaging the law on its own terms, lesbians and gay men should use the law as a tool against itself in an effort to open the way for a meaningful and thorough reconsideration of the appropriate relationship between sexual orientation and legal and social norms.

http://taxprof.typepad.com/taxprof_blog/2006/03/infanti_on_homo.html

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