Thursday, July 16, 2015
Leigh Osofsky (Miami) has a great series of posts on tax administration and tax scholarship:
In my recent posts, I have been discussing the trend in tax law scholarship toward tax administration, and have suggested possible causes and fruitful areas of inquiry. In this last post on the subject matter, I want to briefly ask: where might this be going? My hope is that tax administration scholarship has as significant of a run as recent trends in tax law scholarship. As a variety of tax scholars have recognized in recent years, how the tax system is administered may be as, if not (in some cases) more, important than what the law is. And there are so many tax administration programs meriting examination. ... How does all this comport with administrative law and scholarship regarding administrative discretion?