Paul L. Caron
Dean




Friday, January 4, 2008

AALS Tax Section Program Today on Interdisciplinary Reasons to Recalibrate the Equity/Efficiency Balance in Tax Analysis

The AALS Section on Taxation presents a panel today at the AALS annual meeting from 8:00 - 9:30 a.m. on Interdisciplinary Reasons to Recalibrate the Equity/Efficiency Balance in Tax Analysis:

  • Neil H. Buchanan, moderator (George Washington)
  • David Alexander Brennen (Georgia)
  • Karen B. Brown (George Washington)
  • Mary Louise Fellows (Minnesota)
  • Sagit Leviner (Office of Chief Counsel, National Headquarters Office of Research, IRS)
  • James Charles Smith (Georgia)

This panel will explore tax law through a lens that extends beyond traditional law and economics. It is the belief of many tax law scholars that tax law, like many other fields of law, is about much more than attaining efficiency in the tax system. There are elements of justice, fairness and equality that economic concepts like efficiency just do not capture at times. Given this view of tax law, this panel tries to highlight some of the various approaches to tax law analysis that look beyond the traditional efficiency paradigm. The panelists will discuss various aspects of tax law including wealth taxation at death, tax policymaking, tax exemption, international tax and state property tax. The panelists will discuss these aspects of tax law using various methodologies, including law and literature, various political theories, law and market economy theory and critical race theory.

https://taxprof.typepad.com/taxprof_blog/2008/01/aals-tax-sectio.html

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