Jurisprudential Perspectives of Taxation Law: Manifesto

Abstract:     
The discipline, “Jurisprudential Perspectives of Taxation Law” examines income tax law from the perspective of a number of schools of jurisprudence, such as natural law, Kelsen and other positivists, autopoiesis or systems theory, writers on ethics and morality, and Lon Fuller’s writings on (a) fictions and (b) the rule of law. The focus is on tax law qua law rather than on tax law as a concretization of fiscal policy, on legal theory rather than on law in society. Nevertheless, there is some consideration of jurists from more sociological or politico-economic schools, such as Epstein, Rawls, Hayek and Unger.

This Manifesto describes Jurisprudential Perspectives of Taxation Law as a scholarly discipline, mentions several themes that inform the study, explains formats for teaching and for scholarly colloquia, and collects a bibliography.

Number of Pages in PDF File: 8

Keywords: Jurisprudence, Income tax law, Tax law qua law, Legal theory, tax policy

JEL Classification: K34

working papers series