Paul L. Caron

Wednesday, April 11, 2012

Call for Papers: Jurisprudential Perspectives of Tax Law at Cornell

Call for Papers: Jurisprudential Perspectives of Taxation Law at Cornell LogoCornell on September 24-25, 2012:

The Colloquium will focus on analytical and normative legal philosophy as applied to income tax law, examining judicial reasoning in income tax cases. Seminars will examine such questions as: do legal philosophers’ expositions of the nature of law adequately explain the nature of income tax law? What light do theories of jurisprudence that have not traditionally examined income tax law shed on this question? What is the relationship between law and morality in the context of income tax? Contributions are welcome on all topics of taxation law. (Discussion will generally not be concerned with broad topics of fiscal policy, or, for instance, on whether governments should use taxes to redistribute wealth.) The proposed seminars, which may be adjusted depending on the interests of participants, are:

September 24:
1. Ectopia of income tax law
2. Fictions of income tax law
3. Form and substance
4. Statutory and treaty interpretation

September 25:
5. Autopoiesis and income tax law
6. Penalties
7. Anti-avoidance rules and the rule of law
8. Avoidance and morality

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