Critical Tax Theory Research Papers (original) (raw)

Abstract: The Brazilian Constitution imposes on the State many duties related to social justice and mitigating social inequalities, in general, and the setting of a progressive tax system, in particular. However, available data on how the... more

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- Tax Law, Brazilian Studies, Critical Tax Theory, Taxation

With the recent development of the Occupy Movement, public criticism of neoliberalism has climaxed since the onset of a global financial crisis in late 2008. The mobilization of protesters in cities throughout the world was preceded by much speculation in the media and blogosphere over the past few years, where commentators have been quick to suggest that the end of neoliberalism is upon us. The validity of postneoliberalism, however, remains tenuous, as its advocates continue to treat neoliberalism as a monolithic, static, and undifferentiated end-state. Despite the desire to move beyond neoliberal strictures, there is an undeniable continuity to neoliberalism that must be appreciated if we ever hope to leave this unforgiving version of capitalism truly in the past.

- by Simon Springer
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- Critical Theory, Economic History, Sociology, Economic Sociology

El autor se plantea el papel que tienen las NIIF en el ordenamiento fiscal peruano. Luego de reseñar conceptualmente las normas contables, establece los sistemas de determinación de la base imponible para encontrar el rol que tienen las NIIF en cada uno de estos sistemas. Luego evalúa el sistema vigente en la Ley peruana, para luego plantear el rol de estas reglas contables. Finalmente, se plantea la cuestión de si las NIIF pueden ser consideradas fuentes del Derecho Tributario o si son aplicables como normas supletorias.

- by Jesús A. Ramos Angeles
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- Tax Law, International Tax Law, Accounting, Financial Accounting

Do audits affect individual tax compliance? This question is not new and multiple answers have been attempted over the past four decades. Those who have made such attempts have suffered from the impediment of an inability to test their theories against known, or even approximated, rates of underreporting on individual income tax returns. The first part of this paper develops a method for approximating the underreporting rate for individual income tax returns, since no such method currently exists. The second part uses this method to take a stab at answering the question whether audits affect tax underreporting rates.

- by Jack Manhire
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- Mathematics, Applied Mathematics, Probability Theory, Law

The IRS’s audit enforcement policy is based on the principle that audits deter taxpayers from cheating and therefore increase voluntary tax compliance. For more than forty years, however, there has been considerable debate over whether higher audit rates actually contribute to increased voluntary tax compliance. Many scholars today believe that this “deterrence theory” is incorrect since the overall data does not comport with the theory. Taxpayers, therefore, must voluntarily comply with their tax obligations for reasons other than an increased probability of getting audited. While this conclusion might be true for individual income tax returns overall, it appears there are certain sub-categories of tax returns for which audits actually do matter. For these groups, audits might affect voluntary tax compliance levels more directly.

- by Jack Manhire
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- Tax Law, International Tax Law, Critical Tax Theory, Taxation
- by Henrique Napoleão Alves
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- Tax Law, Human Rights Law, Human Rights, Critical Tax Theory

The economic contract theory of James M. Buchanan (1919–2013) is considered an influential ideology of neoliberal austerity regimes. In contrast to the welfare economics of the second half of the last century, Buchanan’s state-building, state-empowering, and government-limiting contractualism, however, also established a tax-state-oriented democratic theory of public goods. Drawing on the progressive work of Knut Wicksell (1851–1926), Buchanan recommended a special welfare criterion: only those public goods that are politically unanimously desired are efficient and democratically legitimate. This was to constitutionally avoid a majoritarian or authoritarian imposition of current costs on minorities, the uninvolved, or dubious sources. Moreover, budgetary transparency, fiscal sovereignty, and fair burden sharing should be procedurally guaranteed. Both reception and ideological criticism have widely neglected this fiscal democratization impulse of Buchanan’s work, adopted from Wicksell. Yet the question of whether democratic institutions depend on a fiscal selfcommitment of citizens is very relevant again today.

- by Sebastian Huhnholz
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- Political Economy, Political Theory, Critical Tax Theory, Taxation

- by daina harvey
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- Sociology, Critical Race Studies, Critical Tax Theory, Critical Race Theory
- by Henrique Napoleão Alves
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- Tax Law, Critical Tax Theory, Taxation, Social Justice
- by Henrique Napoleão Alves
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- Tax Law, Brazilian Studies, Critical Tax Theory, Taxation
- by David Duff
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- Economics, Critical Tax Theory, Taxation Law, Income Tax

Judith Grbich Convened and Lectured Course in 2002 at LaTrobe University, School of Law and Legal Studies, Melbourne, Australia, Students Assessment by Essay submitted as Research. Students provided with 3 Essay Topics plus suggested Reading List for beginning Research on Taxation Avoidance, Tax Planning, and Financial aspects of Western Cultures of Tax Avoidance.

- by Judith Grbich
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- Critical Tax Theory

How far has America come when it comes to race? November 4, 2008. The first black man is elected president of the United States, and journalists like Richard Cohen (2008) of The Washington Post conclude the country has transcended race. Yet in many ways, race continues to color the Obama years as much now as in the past. Indeed, one might say that his election has been a cover to proceed with the state-sponsored looting and pillorying of black communities. ‘‘Black codes’’ that compelled emancipated slaves into involuntary, underpaid, or sometimes unpaid labor are now a criminal justice system that oversees more black people than were enslaved in 1850 (Alexander 2010). Poll taxes, literacy tests, and residency requirements that denied people of color suffrage have evolved into Voter ID laws that thwart participation in electoral politics (Bell [1973] 2008). Racial violence of yesterday has become the ‘‘shoot first, ask questions later’’ practices of today in places like Ferguson, Missouri. Meanwhile, court systems remain complicit (as do numerous other political entities). Their silence on ugly displays of racial violence parallels how lynch mobs would leave bodies to hang for days, like Ida B. Wells (1892) describes, as a message to keep minorities ‘‘in their place.’’ The body of an unarmed, ‘‘hands held high’’ teenager laid lifeless, from being shot at least six times and twice in the head, on cold pavement for four hours. Much like extreme forms of Jim Crow, Michael Brown was transformed into a spectacle—into a warning. Blood is on the hands of police officer Darren Wilson, but he is not the only one. White people are responsible for this tragedy. We are implicated in a social fabric that has long made communities like

- by daina harvey
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- Sociology, Economics, Critical Race Studies, Critical Tax Theory
- by Taunya Banks
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- Critical Tax Theory, AN INTRODUCTION