Paul L. Caron

Wednesday, October 25, 2006

The Tax Canon Project

PrawfsBlawg is hosting an ambitious Research Canons Project -- the goal is to solicit input from readers on the most important works of scholarship in various areas of law to create "a bibliography for new scholars."  Today's topic is tax -- I invite TaxProf Blog readers to participate in the Tax Canon Project by submitting comments.  As long time readers know, we maintain as part of our left column permanent resources a link to Vic Fleischer's 2003 effort at constructing a tax canon.  I hope the PrawfBlawg effort will expand and update the Tax Canon.

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Not being a scholar, I don't think I can contribute. I did enjoy The Income Tax Wars for historical background.

I noticed that Vic's Canon, & I assume the efforts here, will result in a canon that bears no resemblence to a list of the best practitioner sources, such as Ginsburg & Levin, Mergers & Acquisitions; Bittker & Eustice: Federal Income Taxation of Corporations and Shareholders; Kuntz & Peroni: US International Taxation; McKee & Nelson: Federal Taxation of Partnerships & Partners; Schuyler Moore Taxation of the Entertainment Industry. That is as it should be, maybe, because someone needs to consider the big issues like Consumption v. Income Tax, but, it seesm like scholars should, and some do, involve themselves in the more mundane problems considered by legislators and JCT. The books I've cited above are full of wry commentary on our system of tax, insightful policy suggestions, carping, etc. Are they candidates for the canon?

On an unrelated note, professors, I still have on my shelf and occasionally read some books acquired as a student: Logic of SubChapter K, Neal Cunningham (?), Chirlstein Federal Income Taxation, Black Letter Series on Corporate & Partnership Taxation & my little Nutshell on International Law. These books provide a map of the forest when you get lost in the trees. These belong in your students' canons.

Posted by: guy in the veal calf office | Oct 25, 2006 9:36:48 AM