A collection of unconventional voices, Beyond Economic Efficiency in United States Tax Law articulates alternative approaches to traditional economic analysis that provide a fuller understanding of tax law.
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Features:
- Covers a broad range of topics—including healthcare, housing, theories of justice, wealth transfer taxation, taxation as regulation, international taxation, state and local taxation, retirement security, and the charitable tax exemption—and scrutinizes the tax code along many neglected lines of analysis, including fairness, redistribution, organizational behavior and hierarchy, and social justice.
- An overview of the limitations of “classical” economic analysis
- Assessment of a property tax system on efficiency and equity grounds
- An analysis of the fairness and justice rationales for the tax exemption for charitable entities
- Two essays on international tax policy