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A Philosophy Toolkit for Tax Lawyers

Bogenschneider, Bret (2017) A Philosophy Toolkit for Tax Lawyers Akron Law Review, 50 (3), 3.

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Philosophy functions as a tool for tax lawyers. The various schools of philosophy are akin to a toolkit with different tools suited for differing projects where the more tools the tax lawyer knows how to use, the more effective he or she will be in the practice of tax law. This paper accordingly sets out to provide a systemization of philosophy relevant to tax law in the areas of Moral Philosophy, Legal Philosophy, Law and Economics, Philosophy of Science, Philosophy of Mind, Philosophy of Language, and Critical Legal Studies. A summary is provided of each followed by a discussion of prior applications to taxation along with its most cogent critique. With this mapping of philosophical thought, tax lawyers might be better positioned to apply philosophy to tax law in various future contexts. Also, prior criticisms of philosophy as applied to law as "intellectual voyeurism” or unwarranted “brilliance” are revealed as forms of doctrinal authoritarianism. Prior criticisms of interdisciplinary research in law including by the Chief Justice are also addressed.

Item Type: Article
Subjects : Law
Divisions : Faculty of Arts and Social Sciences > School of Law
Authors :
Date : 1 January 2017
Copyright Disclaimer : Copyright 2016 Akron Law Review
Related URLs :
Depositing User : Symplectic Elements
Date Deposited : 31 Aug 2016 18:05
Last Modified : 16 Jan 2019 17:07

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