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This book represents the first compilation of the key works in the area of critical tax theory. "Critical tax theory" is an umbrella moniker for an area of tax scholarship that examines why the tax laws are the way they are and, more particularly, the impact that the tax laws have on traditionally subordinated groups. The main purpose of this book is to make this new and growing body of work more accessible to those outside of the area.
The introduction of self-assessment for income tax collection in the late 1990s marked a striking moment of cultural convergence between the UK and the US. This book analyses the socio-political factors leading to and resulting from this fundamental change in the relationship between taxpayers and the Inland Revenue, using perspectives in comparative law and the new outlooks of modern tax and cultural theory. It will be of interest to those studying theories of compliance, cultural legal studies, and law and society.
Wie entstehen die Akkumulation und die Distribution von Kapital? Welche Dynamiken sind dafür maßgeblich? Fragen der langfristigen Evolution von Ungleichheit, der Konzentration von Wohlstand in wenigen Händen und nach den Chancen für ökonomisches Wachstum bilden den Kern der Politischen Ökonomie. Aber befriedigende Antworten darauf gab es bislang kaum, weil aussagekräftige Daten und eine überzeugende Theorie fehlten. In Das Kapital im 21. Jahrhundert analysiert Thomas Piketty ein beeindruckendes Datenmaterial aus 20 Ländern, zurückgehend bis ins 18. Jahrhundert, um auf dieser Basis die entscheidenden ökonomischen und sozialen Abläufe freizulegen. Seine Ergebnisse stellen die Debatte auf eine neue Grundlage und definieren zugleich die Agenda für das künftige Nachdenken über Wohlstand und Ungleichheit. Piketty zeigt uns, dass das ökonomische Wachstum in der Moderne und die Verbreitung des Wissens es uns ermöglicht haben, den Ungleichheiten in jenem apokalyptischen Ausmaß zu entgehen, das Karl Marx prophezeit hatte. Aber wir haben die Strukturen von Kapital und Ungleichheit andererseits nicht so tiefgreifend modifiziert, wie es in den prosperierenden Jahrzehnten nach dem Zweiten Weltkrieg den Anschein hatte. Der wichtigste Treiber der Ungleichheit – nämlich die Tendenz von Kapitalgewinnen, die Wachstumsrate zu übertreffen – droht heute extreme Ungleichheiten hervorzubringen, die am Ende auch den sozialen Frieden gefährden und unsere demokratischen Werte in Frage stellen. Doch ökonomische Trends sind keine Gottesurteile. Politisches Handeln hat gefährliche Ungleichheiten in der Vergangenheit korrigiert, so Piketty, und kann das auch wieder tun.
During World War II, Americans were urged to ration food, raise money, and accept higher taxes for the war effort. After September 11, 2001, we were given tax cuts and asked to shop. Has the United States broken a noble tradition of wartime fiscal sacrifice, or is the history of our tax system more complex than political rhetoric would have us believe? War and Taxes looks at six conflicts that span the American Revolution to the present war in Iraq. "The history of America's tax system can be written largely as a history of America's wars," write the authors. Whether the current, unprecedented wartime tax cuts are an anomaly or the mark of new political, economic, and social forces at work remains to be seen. War and Taxes engagingly sorts fact from fiction.
This volume presents a new approach to today’s tax controversies, reflecting that debates about taxation often turn on the differing worldviews of the debate participants. For instance, a central tension in academic tax literature - which is filtering into everyday discussions of tax law - exists between 'mainstream' and 'critical' tax theorists. This tension results from a clash of perspectives: Is taxation primarily a matter of social science or of social justice? Should tax policy debates be grounded in economics or in critical race, feminist, queer, and other outsider perspectives? To capture and interrogate what often seems like a chasm between the different sides of tax debates, this collection comprises a series of pairs of essays. Each pair approaches a single area of controversy from two different perspectives - with one essay usually taking a 'mainstream' perspective and the other a 'critical' perspective. In writing their contributions, the authors read and incorporated reactions to each other’s essays and paid specific attention to the influence of perspective on both the area of controversy and their contribution to the debate. With contributions from leading mainstream and critical tax scholars, this volume takes the first step toward bridging the gap between these differing perspectives on tax law and policy.
In 2001, Richard Delgado and Jean Stefancic published their definitive Critical Race Theory, a compact introduction to the field that explained, in straightforward language, the origins, principal themes, leading voices, and new directions of this important movement in legal thought. Since then, critical race theory has gone on to influence numerous other fields of scholarship, and the Delgado and Stefancic primer has remained an indispensible guide for students and teachers. Delgado and Stefancic have revised the book to include material on key issues such as colorblind jurisprudence, Latino-Critical scholarship, immigration, and the rollback of affirmative action. This second edition introduces readers to important new voices in fields outside of law, including education and psychology, and offers greatly expanded issues for discussion, updated reading lists, and an extensive glossary of terms.
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