Critical Tax Theory: An Introduction - download pdf or read online

By Bridget J. Crawford, Anthony C. Infanti

Tax legislations is political. This publication highlights and explains the most important issues and methodologies of a bunch of students who problem the conventional declare that tax legislations is impartial and impartial. The individuals to this quantity comprise pioneers within the box of severe tax idea, in addition to key thinkers who've sustained and extended the research into why the tax legislation are the way in which they're and what affects tax legislation have on traditionally disempowered teams. This quantity, assembled through legislations professors who paintings within the box, is an obtainable advent to this new and becoming physique of scholarship. it's a source not just for students and scholars within the fields of taxation and economics, but in addition if you happen to interact with serious race thought, feminist felony thought, queer conception, class-based research, and social justice in general. Tax is the only zone of legislation that has effects on everybody in our society, and this publication is important to figuring out its effect.

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These factors included service by the new partner (typically the wife), including participation in management, the source of capital contributed to the business, and the use of partnership earnings by the partner. Each of these factors was thought to indicate whether control of the business had remained with the donor or whether it had come to be shared by husband and wife. Often the result of a partnership case depended upon whether a wife had rendered “vital services” to the business. If the wife wished to be a partner, she usually had to contribute capital or vital services to the business in order to 26 Carolyn C.

They were, for purposes of gender relations, however, seen as public, as distinct from the private domestic sphere occupied by women. The market was theoretically typified by voluntary transactions entered into by willing participants, each bargaining for his own economic interests. Presumed equality of bargaining power was attacked by the use of the word taxation to characterize market transactions. If women systematically received less than men for the same work, the market was less free than it was said to be.

In a number of cases, a grantor’s retention of the income-producing property or continued possession of important powers over the income or property could mean that the grantor, rather than the income recipient, would be viewed as the appropriate taxpayer. The machinations of the market were not assumed to be present in the context of family partnerships. The courts returned to concepts of control in deciding whether such partnerships should be recognized for tax purposes. ” Almost every factor used by the courts in deciding the tax validity of a husband– wife partnership carried with it these notions of control and valuation of a woman’s business contribution.

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