Context, Purpose, and Coordination in Taxation

58 Pages Posted: 13 Apr 2022 Last revised: 18 May 2023

See all articles by Blaine G. Saito

Blaine G. Saito

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

Date Written: April 4, 2022


A great deal of scholarship focuses on whether we should place social safety net and redistribution programs within the tax sphere and under the responsibility of the IRS. But much of this literature misses a key point. These programs are here, and they are unlikely to leave the tax sphere. But little is said about how to approach administering them.

This article suggests a new framework to administering these programs by the IRS called contextualized purpose. The idea is that these tax programs exist in a broader context of the social safety net and redistribution and should be organized and managed in a way that comports with that. The IRS would discern the various purposes, values, and goals of these programs and note how they interrelate with other purposes, values, and goals within the tax system and the broader social safety net. As a result, contextualized purpose often requires that the IRS coordinate with other agencies to avoid administrative cross-purposes and that the agencies iteratively grow through learning by doing.

The article uses contextualized purpose to examine and suggest administrative changes to key income support programs like the earned income tax credit (EITC), the child tax credit (CTC), and the pandemic economic impact payments (EIP). It then discusses what are some of the advantages and concerns with this approach and how this approach fills the gap left by traditional discussions of tax programs to effectuate social policy.

Keywords: Taxation, Public Administration, Administrative Law, Public Policy

JEL Classification: K34

Suggested Citation

Saito, Blaine G., Context, Purpose, and Coordination in Taxation (April 4, 2022). 55 Connecticut Law Review 375, Northeastern University School of Law Research Paper No. 435, Available at SSRN: or

Blaine G. Saito (Contact Author)

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

55 West 12th Avenue
Columbus, OH 43210
United States

Do you have a job opening that you would like to promote on SSRN?

Paper statistics

Abstract Views
PlumX Metrics