A Philosophy Toolkit for Tax Lawyers

Abstract

Philosophy functions as a tool for tax lawyers. The various schools of philosophy are akin to a toolkit with different tools suited for differing projects where the more tools the tax lawyer knows how to use, the more effective he or she will be in the practice of tax law. This paper accordingly sets out to provide a systemization of philosophy relevant to tax law in the areas of Moral Philosophy, Legal Philosophy, Law and Economics, Philosophy of Science, Philosophy of Mind, Philosophy of Language, and Critical Legal Studies. A summary is provided of each followed by a discussion of prior applications to taxation along with its most cogent critique. With this mapping of philosophical thought, tax lawyers might be better positioned to apply philosophy to tax law in various future contexts. Also, prior criticisms of philosophy as applied to law as "intellectual voyeurism” or unwarranted “brilliance” are revealed as forms of doctrinal authoritarianism. Prior criticisms of interdisciplinary research in law including by the Chief Justice are also addressed.

Keywords: law and philosophy; tax law

JEL Classification: K34