Anthony C. Infanti

University of Pittsburgh - School of Law

Christopher C. Walthour, Sr. Professor of Law

3900 Forbes Ave.

Pittsburgh, PA 15260

United States

http://www.law.pitt.edu/people/anthony-c-infanti

SCHOLARLY PAPERS

48

DOWNLOADS
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in Total Papers Downloads

10,275

SSRN CITATIONS

6

CROSSREF CITATIONS

8

Scholarly Papers (48)

1.

Tax Equity

Buffalo Law Review, 2008, U. of Pittsburgh Legal Studies Research Paper No. 2007-01
Number of pages: 47 Posted: 17 Jun 2007 Last Revised: 22 Feb 2008
Anthony C. Infanti
University of Pittsburgh - School of Law
Downloads 907 (50,354)

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tax, equity, horizontal equity, vertical equity, deconstruction, critical tax theory, critical, race, ethnicity, gender, sexual orientation, disability, hegemony

2.

Domestic Law and Tax Treaties: The United States

Domestic Law and Tax Treaties, 2006
Number of pages: 24 Posted: 15 Dec 2005
Anthony C. Infanti
University of Pittsburgh - School of Law
Downloads 811 (58,633)

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tax, treaty, international, override, domestic law

3.

Critical Tax Theory: An Introduction

CRITICAL TAX THEORY: AN INTRODUCTION, Cambridge University Press, 2009, U. of Pittsburgh Legal Studies Research Paper No. 2009-04
Number of pages: 16 Posted: 29 Jan 2009 Last Revised: 30 Jun 2009
Anthony C. Infanti and Bridget J. Crawford
University of Pittsburgh - School of Law and Pace University School of Law
Downloads 809 (58,843)

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critical, tax, social justice, gender, race, class, sexual orientation, disability, international, history

4.

Cross-Border Outsourcing: U.S. International Tax Pitfalls, Pratfalls, and Opportunities

Number of pages: 42 Posted: 11 Jun 2003
Anthony C. Infanti
University of Pittsburgh - School of Law
Downloads 404 (139,527)

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outsourcing, tax, international, simplification, complexity

5.

A Critical Research Agenda for Wills, Trusts and Estates

Real Property, Probate and Trust Law Journal, 2014
Number of pages: 26 Posted: 30 Sep 2013 Last Revised: 15 Mar 2014
Bridget J. Crawford and Anthony C. Infanti
Pace University School of Law and University of Pittsburgh - School of Law
Downloads 341 (168,239)

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wills, trusts, estates, critical theory, gender, race, class, disability, sexual orientation

6.

Homo Sacer, Homosexual: Some Thoughts on Waging Tax Guerrilla Warfare

Unbound: Harvard Journal of the Legal Left, Vol. 2, No. 7, 2006
Number of pages: 26 Posted: 23 Mar 2006
Anthony C. Infanti
University of Pittsburgh - School of Law
Downloads 327 (176,004)

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sexual orientation, lesbian, gay, homosexual, tax, agamben, homo sacer, guerrilla, civil rights

Big (Gay) Love: Has the IRS Legalized Polygamy?

North Carolina Law Review Addendum, 2014, Forthcoming, U. of Pittsburgh Legal Studies Research Paper No. 2014-06
Number of pages: 35 Posted: 06 Feb 2014 Last Revised: 04 Jul 2021
Anthony C. Infanti
University of Pittsburgh - School of Law
Downloads 299 (192,377)

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gay, lesbian, same-sex, marriage, plural marriage, polygamy, bigamy, tax, skidmore, deference, revenue ruling, administrative law, administrative procedures act, apa

Big (Gay) Love: Has the IRS Legalized Polygamy?

North Carolina Law Review Addendum, Vol. 93, p. 1, 2014, U. of Pittsburgh Legal Studies Research Paper No. 2014-06
Number of pages: 39 Posted: 06 Feb 2014
Anthony C. Infanti
University of Pittsburgh - School of Law
Downloads 11 (1,104,989)

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gay, lesbian, same-sex, marriage, plural marriage, polygamy, bigamy, tax, skidmore, deference, revenue ruling, administrative law, administrative procedures act, apa

8.

A Taxing Feminism

Forthcoming in THE OXFORD HANDBOOK OF FEMINISM AND LAW IN THE UNITED STATES (Deborah L. Brake, Martha Chamallas & Verna Williams eds.), U. of Pittsburgh Legal Studies Research Paper No. 2020-24
Number of pages: 25 Posted: 27 Jul 2020
Anthony C. Infanti and Bridget J. Crawford
University of Pittsburgh - School of Law and Pace University School of Law
Downloads 306 (188,753)

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tax, tax policy, feminism, gender, economics, critical, race, sexual orientation, Ginsburg, Moritz

9.

Structuring Inbound Investments: A Primer on Exit Issues

Number of pages: 37 Posted: 20 Apr 2001
Anthony C. Infanti
University of Pittsburgh - School of Law
Downloads 275 (210,985)

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International, tax, United States, investment, sale, disposition, exit

10.

Internation Equity and Human Development

TAX LAW AND DEVELOPMENT, Miranda Stewart, Yariv Brauner, eds., Edward Elgar Publishing, 2012, U. of Pittsburgh Legal Studies Research Paper No. 2011-26
Number of pages: 43 Posted: 05 Oct 2011 Last Revised: 01 Feb 2012
Anthony C. Infanti
University of Pittsburgh - School of Law
Downloads 260 (223,093)

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tax, inter-nation equity, international, equity, human development

11.

Book Review of 'Havens in a Storm: The Struggle for Global Tax Regulation'

Law & Society Review, 2008, U. of Pittsburgh Legal Studies Research Paper No. 2008-16
Number of pages: 4 Posted: 14 Apr 2008 Last Revised: 26 May 2008
Anthony C. Infanti
University of Pittsburgh - School of Law
Downloads 248 (233,819)

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tax, international, international relations, hegemony, tax haven

12.

Tax as Urban Legend

Harvard Blackletter Law Journal, Vol. 24, 2008, University of Pittsburgh School of Law Legal Studies Research Paper No. 2007-13
Number of pages: 16 Posted: 11 Dec 2007 Last Revised: 19 Sep 2014
Anthony C. Infanti
University of Pittsburgh - School of Law
Downloads 241 (240,446)

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taxation, slavery, critical, race, gender, sexual orientation, history

13.

Curtailing Tax Treaty Overrides: A Call to Action

Number of pages: 37 Posted: 10 Jun 2004
Anthony C. Infanti
University of Pittsburgh - School of Law
Downloads 233 (248,395)

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14.

Qualification of Taxable Entities and Treaty Protection

99b Cahiers de droit fiscal international 859 (2014), U. of Pittsburgh Legal Studies Research Paper No. 2014-18
Number of pages: 25 Posted: 27 Apr 2014 Last Revised: 26 Jul 2014
Anthony C. Infanti and Bernard Moens
University of Pittsburgh - School of Law and PriceWaterhouseCoopers LLP
Downloads 224 (257,981)

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tax, treaty, taxable, transparent, entity, classification, hybrid, foreign tax credit

15.

Decentralizing Family: An Inclusive Proposal for Individual Tax Filing in the United States

Utah Law Review, p. 605, Fall 2010, U. of Pittsburgh Legal Studies Research Paper No. 2009-31
Number of pages: 61 Posted: 14 Nov 2009 Last Revised: 15 Jun 2018
Anthony C. Infanti
University of Pittsburgh - School of Law
Downloads 220 (262,462)

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tax, taxation, return, individual, joint, United States, Canada, sexual orientation, gender, feminist, economic interdependence

16.

Introduction to Feminist Judgments: Rewritten Tax Opinions

Feminist Judgments: Rewritten Tax Opinions (Bridget J. Crawford & Anthony C. Infanti eds.), Cambridge University Press, 2017, Forthcoming, U. of Pittsburgh Legal Studies Research Paper No. 2017-05
Number of pages: 38 Posted: 13 Apr 2017 Last Revised: 01 Jun 2017
Bridget J. Crawford and Anthony C. Infanti
Pace University School of Law and University of Pittsburgh - School of Law
Downloads 218 (264,650)
Citation 3

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feminist, tax, judgment, opinion, rewritten, perspective, statute, constitution, interpretation, method, theory, race, sexual orientation, gender, American Indian, class

17.

Tax Protest, a Homosexual, and Frivolity: A Deconstructionist Meditation

Saint Louis University Public Law Review, Forthcoming
Number of pages: 31 Posted: 03 Aug 2004
Anthony C. Infanti
University of Pittsburgh - School of Law
Downloads 217 (265,791)

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Tax, protest, gay, lesbian, homosexual, frivolous, deconstruction

18.

A Tax Crit Identity Crisis? Or Tax Expenditure Analysis, Deconstruction, and the Rethinking of a Collective Identity

Number of pages: 83 Posted: 25 Jul 2004
Anthony C. Infanti
University of Pittsburgh - School of Law
Downloads 215 (268,139)
Citation 1

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Tax expenditure, deconstruction, gay, lesbian, same-sex marriage, critical tax theory

19.

Victims of Our Own Success: The Perils of Obergefell and Windsor

Ohio State Law Journal Furthermore, Vol. 76, p. 79 (2015), U. of Pittsburgh Legal Studies Research Paper No. 2015-33
Number of pages: 8 Posted: 23 Sep 2015 Last Revised: 20 Oct 2015
Anthony C. Infanti
University of Pittsburgh - School of Law
Downloads 207 (277,664)

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gay, lesbian, LGBT, same-sex marriage, gay marriage, Windsor, Obergefell, tax, family, procreation, marriage, artificial insemination, surrogacy

20.

The Internal Revenue Code as Sodomy Statute

Number of pages: 29 Posted: 17 Nov 2003
Anthony C. Infanti
University of Pittsburgh - School of Law
Downloads 194 (294,543)

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gay, lesbian, homosexual, tax, taxation

21.

Spontaneous Tax Coordination: On Adopting a Comparative Approach to Reforming the U.S. International Tax Regime

Number of pages: 129 Posted: 27 Oct 2003
Anthony C. Infanti
University of Pittsburgh - School of Law
Downloads 190 (300,068)
Citation 2

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international, tax, comparative law, reform, simplification, tax coordination, tax harmonization

22.

The Proposed Domestic Reverse Hybrid Entity Regulations: Can the Treasury Department Override Treaties?

Tax Management International Journal, Vol. 30, July 13, 2001
Number of pages: 8 Posted: 09 Dec 2001
Anthony C. Infanti
University of Pittsburgh - School of Law
Downloads 166 (338,110)

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Treaty, override, hybrid entity, administrative override, regulation, tax

23.

Bringing Sexual Orientation and Gender Identity into the Tax Classroom

Journal of Legal Education, Vol. 59, p. 3, 2009, U. of Pittsburgh Legal Studies Research Paper No. 2009-02
Number of pages: 33 Posted: 07 Jan 2009 Last Revised: 15 Jun 2021
Anthony C. Infanti
University of Pittsburgh - School of Law
Downloads 163 (343,463)

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tax, teaching, LGBT, gay, lesbian, bisexual, transgender, sexual orientation, gender identity, classroom, medical expenses, fringe benefits, health insurance, income splitting, attribution rules, and property transfers

24.

Everyday Law for Gays and Lesbians: An Introduction

Number of pages: 38 Posted: 08 Jun 2005
Anthony C. Infanti
University of Pittsburgh - School of Law
Downloads 159 (350,784)

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Gay, lesbian, homosexual, civil rights, narrative, gay rights

25.

Foreword: On Publishing Anonymously

Pittsburgh Tax Review, Vol. 8, p. 1, 2010, University of Pittsburgh Legal Studies Research Paper No. 2011-07
Number of pages: 4 Posted: 19 Feb 2011
Anthony C. Infanti
University of Pittsburgh - School of Law
Downloads 154 (360,288)

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Anonymous, Anonymity, Author, Reform, Tax, Censorship, Free Speech, Employer, Employment

26.

Surveying the Legal Landscape for Pennsylvania Same-Sex Couples

University of Pittsburgh Law Review, Forthcoming, U. of Pittsburgh Legal Studies Research Paper No. 2009-08
Number of pages: 24 Posted: 19 Mar 2009 Last Revised: 26 Jan 2011
Anthony C. Infanti
University of Pittsburgh - School of Law
Downloads 152 (364,116)

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same-sex, gay, lesbian, couple, domestic partnership agreement, planning, will, advance directive, relationship, living trust, standby guardianship, second-parent adoption, assisted reproductive technology

27.

Controversies in Tax Law: A Matter of Perspective

Controversies in Tax Law: A Matter of Perspective, Anthony C. Infanti, ed., Ashgate, 2015, U. of Pittsburgh Legal Studies Research Paper No. 2015-06
Number of pages: 19 Posted: 20 Mar 2015
Anthony C. Infanti
University of Pittsburgh - School of Law
Downloads 150 (368,069)

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tax, critical, mainstream, women, gender, marriage penalty, home economics, history, accounting, capitalization, corporate, partnership, limited liability company, pass-through, flow-through, transfer tax, estate tax, gift tax, income tax, family, imputed income, homeownership, renter, real estate

28.

Dissecting O'Donnabhain

Tax Notes, Vol. 126, p. 1403, March 15, 2010 , U. of Pittsburgh Legal Studies Research Paper No. 2010-11
Number of pages: 4 Posted: 23 Mar 2010 Last Revised: 25 Mar 2010
Anthony C. Infanti
University of Pittsburgh - School of Law
Downloads 150 (368,069)

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transgender, tax, medical expense, sex reassignment surgery, hormone therapy, tax court

29.

Deconstructing the Duty to the Tax System: Unfettering Zealous Advocacy on Behalf of Lesbian and Gay Taxpayers

U. of Pittsburgh Legal Studies Research Paper No. 2007-03, Tax Lawyer, Vol. 61, No. 407, 2008
Number of pages: 39 Posted: 10 Aug 2007 Last Revised: 08 Jul 2021
Anthony C. Infanti
University of Pittsburgh - School of Law
Downloads 149 (370,113)

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duty, tax system, zealous advocacy, ethics, lesbian, gay, homosexual, deconstruction

30.

Critical Tax Theory: Insights from the US and Opportunities for All

U. of Pittsburgh Legal Studies Research Paper No. 2022-33, 51 Australian Tax Review 81 (2022)
Number of pages: 15 Posted: 04 Oct 2022 Last Revised: 18 Oct 2022
Anthony C. Infanti and Bridget J. Crawford
University of Pittsburgh - School of Law and Pace University School of Law
Downloads 148 (372,198)

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Australia, tax, critical tax, race, ethnicity, gender, sexual orientation, class, disability

31.

The Critical Tax Project, Feminist Theory, and Rewriting Judicial Opinions

Pittsburgh Tax Review, Vol. 16, p. 115, 2019, U. of Pittsburgh Legal Studies Research Paper No. 2019-18
Number of pages: 1 Posted: 24 Jul 2020
Anthony C. Infanti and Bridget J. Crawford
University of Pittsburgh - School of Law and Pace University School of Law
Downloads 142 (384,701)

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feminist judgments, judges, judging, taxation, critical tax theory, gender, inequality

32.

The Ethics of Tax Cloning

Number of pages: 96 Posted: 01 Jun 2005
Anthony C. Infanti
University of Pittsburgh - School of Law
Downloads 138 (393,359)

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Tax, transition countries, Central Europe, Eastern Europe, Soviet Union, newly independent states, legal transplants, legal cloning, ethics

33.

Inequitable Administration: Documenting Family for Tax Purposes

Columbia Journal of Gender and Law, 2012, University of Pittsburgh Legal Studies Research Paper No. 2010-25
Number of pages: 66 Posted: 29 Jul 2010 Last Revised: 15 Mar 2011
Anthony C. Infanti
University of Pittsburgh - School of Law
Downloads 137 (395,518)

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Tax, Family, Enforcement, Class, Race, Gender, Ethnicity, Sexual Orientation, Marital Status, Deductions, Credits, Exclusions, Information Reporting, Attribution, Constructive Ownership

34.

Prying Open the Closet Door: The Defense of Marriage Act and Tax Treaties

Number of pages: 15 Posted: 23 Sep 2004
Anthony C. Infanti
University of Pittsburgh - School of Law
Downloads 131 (409,778)

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Gay, lesbian, same-sex, marriage, tax, treaty

35.

The Moonscape of Tax Equality: Windsor and Beyond

Northwestern University Law Review Colloquy, 2013, Forthcoming, U. of Pittsburgh Legal Studies Research Paper No. 2013-22
Number of pages: 17 Posted: 20 Jul 2013 Last Revised: 11 Sep 2013
Anthony C. Infanti
University of Pittsburgh - School of Law
Downloads 126 (422,045)

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lesbian, gay, bisexual, LGBT, gay marriage, same-sex marriage, civil union, domestic partnership, tax, revenue ruling 2013-17, equality, equity, gender, class, sexual orientation

36.

LGBT Taxpayers: A Collision of 'Others'

Georgetown Journal of Gender and the Law, Vol. 13, p. 1, 2012, U. of Pittsburgh Legal Studies Research Paper No. 2011-11
Number of pages: 46 Posted: 05 Apr 2011 Last Revised: 09 Jun 2021
Anthony C. Infanti
University of Pittsburgh - School of Law
Downloads 119 (440,662)
Citation 1

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tax, gay, lesbian, bisexual, transgender, sex reassignment, gender, medical expense, intersectionality, otherness

37.

Dismembering Families

CHALLENGING GENDER INEQUALITY IN TAX POLICY MAKING: COMPARATIVE PERSPECTIVES, Kim Brooks, Åsa Gunnarsson, Lisa Philipps and Maria Wersigeds, Hart Publishing, 2011, U. of Pittsburgh Legal Studies Research Paper No. 2009-11
Number of pages: 16 Posted: 08 Apr 2009 Last Revised: 18 Jun 2011
Anthony C. Infanti
University of Pittsburgh - School of Law
Downloads 119 (440,662)

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lesbian, gay, sexual orientation, family, medical expense, assisted reproductive technology, domination, subordination

38.

The House of Windsor: Accentuating the Heteronormativity in the Tax Incentives for Procreation

Washington Law Review, Vol. 89, p. 1185, 2014, U. of Pittsburgh Legal Studies Research Paper No. 2014-27
Number of pages: 50 Posted: 30 Jul 2014 Last Revised: 24 Jan 2015
Anthony C. Infanti
University of Pittsburgh - School of Law
Downloads 118 (443,418)

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tax, taxation, lesbian, gay, bisexual, lgbt, same-sex, marriage, surrogacy, medical expense, deduction, fertility, infertility, procreation, children, family, parents, Windsor, equality, heteronormativity, heteronormative, constitution, constitutionality

39.

Tax Reform Discourse

Virginia Tax Review, Vol. 32, p. 205, 2012, U. of Pittsburgh Legal Studies Research Paper No. 2012-11
Number of pages: 65 Posted: 05 Apr 2012 Last Revised: 26 Feb 2013
Anthony C. Infanti
University of Pittsburgh - School of Law
Downloads 117 (446,313)

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tax, reform, discourse, economic growth, subordinated, disadvantaged, human development

40.

Taxing Civil Rights Gains

Michigan Journal of Gender & Law, Vol. 16, No. 2, 2010, U. of Pittsburgh Legal Studies Research Paper No. 2008-25
Number of pages: 58 Posted: 03 Sep 2008 Last Revised: 07 May 2010
Anthony C. Infanti
University of Pittsburgh - School of Law
Downloads 110 (467,251)

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tax, lesbian, gay, sexual orientation, marriage, constitution, civil rights

41.

Eyes Wide Shut: Surveying Erosion in the Professionalism of the Tax Bar

Number of pages: 26 Posted: 27 Oct 2003
Anthony C. Infanti
University of Pittsburgh - School of Law
Downloads 107 (476,728)

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law, ethics, taxation, professionalism

42.

LGBT Families, Tax Nothings

Journal of Gender, Race and Justice, Forthcoming, U. of Pittsburgh Legal Studies Research Paper No. 2013-08
Number of pages: 39 Posted: 11 Mar 2013 Last Revised: 09 Jun 2021
Anthony C. Infanti
University of Pittsburgh - School of Law
Downloads 86 (550,572)

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tax, dependent, dependency, stigma, LGBT, lesbian, gay, family, same-sex, marriage, children, legislation, reform

43.

From the Sidelines: A Deconstructionist View of Circular 230

Number of pages: 9 Posted: 01 Jun 2005
Anthony C. Infanti
University of Pittsburgh - School of Law
Downloads 81 (570,764)

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Tax, ethics, Circular 230, deconstruction, written tax advice, tax opinion

44.

Comments on Proposed Treasury Regulations Defining Terms Relating to Marital Status

Number of pages: 13 Posted: 12 Dec 2015 Last Revised: 20 Dec 2015
Anthony C. Infanti and The American Bar Association
University of Pittsburgh - School of Law and American Bar Association - Section of Taxation
Downloads 79 (579,228)
Citation 1

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marriage, marital status, same-sex marriage, LGBT, lesbian, gay, Obergefell, Windsor, tax, Internal Revenue Service, IRS, domestic partnership, civil union

45.

Hegemonic Marriage: The Collision of 'Transformative' Same-Sex Marriage with Reactionary Tax Law

The Tax Lawyer, Vol. 74, p. 411, Spring 2021, U. of Pittsburgh Legal Studies Research Paper No. 2020-29
Number of pages: 27 Posted: 22 Sep 2020 Last Revised: 15 Jun 2021
Anthony C. Infanti
University of Pittsburgh - School of Law
Downloads 70 (619,429)

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lgbt, gay, lesbian, same-sex, marriage, regulations, tax, hegemony, civil union, domestic partnership, marriage alternative, Windsor, Obergefell

46.

Tax and Time: On the Use and Misuse of Legal Imagination

TAX AND TIME: ON THE USE AND MISUSE OF LEGAL IMAGINATION (NYU Press 2022), U. of Pittsburgh Legal Studies Research Paper No. 2022-01
Number of pages: 47 Posted: 12 Jan 2022
Anthony C. Infanti
University of Pittsburgh - School of Law
Downloads 47 (747,857)

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Tax Law, Time, Imagination, Justice, Discrimination, Race, Sexual Orientation, Socioeconomic Class

47.

LGBT Rights and Tax Law: A Comparative Perspective

Research Handbook on Gender, Sexuality, and the Law (Chris Ashford & Alexander Maine eds., Edward Elgar 2020)., U. of Pittsburgh Legal Studies Research Paper No. 2020-19
Posted: 14 Apr 2020 Last Revised: 15 Jun 2020
Anthony C. Infanti
University of Pittsburgh - School of Law

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tax, family, relationship, marriage, comparative law, LGBTQ

48.

Bringing Equal Protection out of the Tax Closet

CONTROVERSIES IN EQUAL PROTECTION IN AMERICA, (Anne Richardson Oakes ed., Ashgate Publishing) 2012, U. of Pittsburgh Legal Studies Research Paper
Posted: 08 Jul 2012 Last Revised: 13 Oct 2012
Anthony C. Infanti
University of Pittsburgh - School of Law

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tax, equal protection, constitution, discrimination, race, gender, sexual orientation, closet, economic