Abstract

http://ssrn.com/abstract=2409069
 


 



Administering the Tax System We Have


Kristin E. Hickman


University of Minnesota - Twin Cities - School of Law

March 14, 2014

University of Washington Anthology (Forthcoming)
Also published at 63 Duke L.J. 1717 (2004)
Minnesota Legal Studies Research Paper No. 14-20

Abstract:     
Traditional perceptions of tax exceptionalism from administrative law doctrines and requirements have been predicated at least in part on the importance of the tax code’s revenue raising function. Yet, Congress increasingly relies on the IRS to administer government programs that have little to do with raising revenue and much more to do with distributing government benefits to the economically disadvantaged, subsidizing approved activities, and regulating outright certain economic sectors like nonprofits, pensions, and now health care. As the attentions of the Treasury Department and Internal Revenue Service shift away from raising revenue and toward these other matters, the revenue-based justification for tax exceptionalism from general administrative law norms fades. To demonstrate the shift, the Article incorporates empirical analysis of Treasury and IRS regulatory activity over time.

Number of Pages in PDF File: 53

Keywords: tax exceptionalism, administrative law, treasury regulations, tax administration

JEL Classification: K23, K34

Accepted Paper Series





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Date posted: March 16, 2014 ; Last revised: June 25, 2014

Suggested Citation

Hickman, Kristin E., Administering the Tax System We Have (March 14, 2014). University of Washington anthology (forthcoming); also published at 63 Duke L.J. 1717 (2004); University of Washington Anthology (Forthcoming); Also published at 63 Duke L.J. 1717 (2004); Minnesota Legal Studies Research Paper No. 14-20. Available at SSRN: http://ssrn.com/abstract=2409069

Contact Information

Kristin E. Hickman (Contact Author)
University of Minnesota - Twin Cities - School of Law ( email )
229 19th Avenue South
Minneapolis, MN 55455
United States
612-624-2915 (Phone)
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