Critical Theory and the Loneliness of the Tax Prof

20 Pages Posted: 12 Mar 2009

See all articles by Erik M. Jensen

Erik M. Jensen

Case Western Reserve University School of Law

Abstract

This essay, prepared for a symposium on critical theory and tax law, has two goals: to suggest why feminist theory and critical race theory are spreading in taxation and to discuss some dangers of that criticism. The author evaluates three examples of the new criticism: an article on critical race theory by Professors Moran and Whitford; an article on feminist statutory interpretation by Professor Handelman; and a book, Taxing Women, by Professor McCaffery.

Keywords: Critical Theory, Feminist Theory, Critical Race Theory, A Black Critique of the Internal Revenue Code, Beverly Moran, William Whitford, Sisters in Law, Gender and the Interpretation of Tax Statutes, Gwen Handelman, Taxation

JEL Classification: K34, K49

Suggested Citation

Jensen, Erik M., Critical Theory and the Loneliness of the Tax Prof. North Carolina Law Review, Vol. 76, p. 1753, 1998. Available at SSRN: https://ssrn.com/abstract=1357668

Erik M. Jensen (Contact Author)

Case Western Reserve University School of Law ( email )

11075 East Boulevard
Cleveland, OH 44106-7148
United States
216-368-3613 (Phone)
216-368-2086 (Fax)

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