Tuesday, October 24, 2006
Research Canons: Tax
Our next subject matter for the research canons project is Tax. (See here for a discussion of the research canons project.) Please comment on the books and articles that are essential to a new academic in the field.
"Tax" is obviously a category with a number of subcategories. You may wish to break out your suggestions by subcategory as appropriate.
UPDATE: An 2003 blog effort by Vic Fleischer to define the tax canons can be found here.
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For the estate tax, I would suggest the following: (1) James R. Repetti, Democracy, Taxes and Wealth, 76 N.Y.U. L. Rev. 825 (2001); (2) Edward J. McCaffery, The Uneasy Case for Wealth Transfer Taxation, 104 Yale L. J. 283 (1994); and (3) Michael J. Graetz, To Praise the Estate Tax, Not to Bury It, 93 Yale L.J. 259 (1983).
On non-profit law, tax-exemption and charitable giving: (1) William Andrews, Personal Deductions in an Ideal Income Tax, 86 Harv. L. Rev. 309 (1972); (2) Mark P. Gergen, The Case for a Charitable Contributions Deduction, 74 Va. L. Rev. 1393 (1988); (3) Mark A. Hall and John D. Colombo, The Donative Theory of the Charitable Tax Exemption, 52 Ohio St. L. J. 1379 (1991) (or their later book); and (4) Henry Hansmann, The Role of Nonprofit Enterprise, 89 Yale L.J. 835 (1980).
Posted by: Miranda | Oct 24, 2006 1:07:02 PM
The Internal Revenue Code.
Posted by: andy | Oct 24, 2006 4:49:41 PM
For a normative and theoretical discussion cognizant of political and policy implications: Liam Murphy and Thomas Nagel, The Myth of Ownership: Taxes and Justice. New York: Oxford University Press, 2002.
Posted by: Patrick S. O'Donnell | Oct 24, 2006 5:36:14 PM
An excellent normative discussion of 'proportionate taxation:'
Fried, Barbara H., 'Proportionate Taxation as a Fair Division of the Social Surplus: The Strange Career of an Idea,' Economics and Philosophy, Vol. 19, No. 2, pp. 211-239, 2003 Available at SSRN: http://ssrn.com/abstract=432360
Posted by: Patrick S. O'Donnell | Oct 24, 2006 5:51:13 PM
I am not a professor, but I teach tax CPE nationwide with Gear Up Seminars. One of my favorite tax books, and one I wish I knew of years ago, is titled Taxes in Paradise. It is a wonderful book and gives a good framework for understanding the ever changing ticky tacky details of taxation.
Posted by: Abe Carnow | Oct 25, 2006 9:25:55 AM
Estate planning: for a practical treatise by a real expert, I recommend Henkel, Estate Planning and Wealth Preservation: Strategies and Solutions.
Corporate/M&A tax: also a practically oriented treatise, but absolutely essential, is Ginsburg & Levin, Mergers, Acquisitions & Buyouts.
Posted by: ScurvyOaks | Oct 25, 2006 4:32:47 PM
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