Taxation and Law and Political Economy

70 Pages Posted: 15 Jun 2021 Last revised: 29 Jun 2021

See all articles by Jeremy Bearer-Friend

Jeremy Bearer-Friend

George Washington University Law School

Ari D. Glogower

Ohio State University (OSU) - Michael E. Moritz College of Law

Ariel Jurow Kleiman

Loyola Law School Los Angeles

Clint Wallace

University of South Carolina School of Law

Date Written: June 11, 2021

Abstract

The Law and Political Economy (LPE) project seeks to reorient legal thought by centering considerations of power, equality, and democracy. This reorientation would supplant approaches to legal thought that prioritize efficiency and neutrality, and that imagine a pre-political market “encased” from legal scrutiny or intervention.

This Article seeks to advance dialogue between LPE and tax scholarship. The Article first describes the areas of intersection between the two literatures and then offers general insights each can learn from the other as a basis for further engagement.

The Article describes both why taxation is central to LPE and the project’s importance for the future of tax scholarship and policy. Unlike many other areas of law, the tax system explicitly accounts for economic differences and serves an overt distributive function—two considerations that LPE would center in legal thought. Tax scholarship also reflects both the priorities and considerations at the center of LPE and the market-based frames it would supplant, and thereby offers lessons for how LPE might navigate the insights and limitations of current legal thought and reshape its future. At the same time, LPE offers an opportunity to envision new priorities and analytic modes for tax scholarship, and future possibilities for the tax system.

Keywords: Tax, Tax Policy, Inequality, Law and Political Economy

JEL Classification: K34

Suggested Citation

Bearer-Friend, Jeremy and Glogower, Ari D. and Jurow Kleiman, Ariel and Wallace, Clint, Taxation and Law and Political Economy (June 11, 2021). Ohio State Law Journal, Vol. 83, 2022, Ohio State Legal Studies Research Paper No. 632, Available at SSRN: https://ssrn.com/abstract=3865099

Jeremy Bearer-Friend

George Washington University Law School ( email )

2000 H Street, N.W.
Washington, DC 20052
United States

Ari D. Glogower (Contact Author)

Ohio State University (OSU) - Michael E. Moritz College of Law ( email )

55 West 12th Avenue
Columbus, OH 43210
United States

Ariel Jurow Kleiman

Loyola Law School Los Angeles ( email )

919 Albany Street
Los Angeles, CA 90015-1211
United States

Clint Wallace

University of South Carolina School of Law ( email )

1525 Senate Street
Columbia, SC 29208
United States

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