The Anti-Deference Fallacy

Darien Shanske (UC-Davis; Google Scholar) & Peter D. Enrich (Northeastern) et al., The Anti-Deference Fallacy: 

In 2019, Eversheds Sutherland (US) launched the Reform Administrative Deference (RAD) Coalition, and McDermott Will & Emery launched the Deference Coalition. As of 2024, only the latter appears to still be a going concern. These coalitions argue against deference to state tax administrative judgments. In this column, the authors critique this attack on deference and argue that it is an appropriate part of modern tax administration.

SALT in the Public Interest presents government and academic perspectives on state and local tax issues in a roundtable discussion format featuring former Multistate Tax Commission Executive Director Dan Bucks, Peter D. Enrich of the Northeastern University School of Law, Michael Mazerov of the Center on Budget and Policy Priorities, and Darien Shanske of the University of California, Davis, School of Law (King Hall). Tax Notes State’s commentary editor Doug Sheppard moderates the discussion. 

In this installment, the four respond to recent anti-deference efforts, arguing that they are based on false premises, may lead to unintended consequences, and could undermine governments’ ability to function.

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