Anthony C. Infanti is a Professor of Law at the University of Pittsburgh School of
Law. His research interests are primarily in the area of critical tax theory, a field
which addresses the impact of the tax system on traditionally subordinated groups. His
interests also include international and comparative tax and tax ethics.

Critical Tax Theory

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Deconstructing the Duty to the Tax System: Unfettering Zealous Advocacy on Behalf of Lesbian and Gay Taxpayers, The Tax Lawyer (2008)

In this article, I consider how the tax lawyer’s generally-acknowledged duty to the tax system...

 

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Tax Equity, Buffalo Law Review (2008)

Simply put, this article stands the traditional concept of tax equity on its head. Challenging...

 

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Review of "Havens in a Storm: The Struggle for Global Tax Regulation", Law & Society Review (2008)
This short essay is a review of J.C. Sharman’s book "Havens in a Storm: The...
 

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Tax as Urban Legend, Harvard BlackLetter Law Journal (2008)

In this essay, I review UC-Berkeley history professor Robin Einhorn’s book, "American Taxation, American Slavery."...

 

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Taxing Civil Rights Gains (2008)

In this article, I take a novel approach to the question of what constitutes a...

 

Sexual Orientation and the Law

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Deconstructing the Duty to the Tax System: Unfettering Zealous Advocacy on Behalf of Lesbian and Gay Taxpayers, The Tax Lawyer (2008)

In this article, I consider how the tax lawyer’s generally-acknowledged duty to the tax system...

 

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Taxing Civil Rights Gains (2008)

In this article, I take a novel approach to the question of what constitutes a...

 

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Everyday Law for Gays and Lesbians: An Introduction (2006)

This is the (revised) introductory chapter of a book that I am currently writing. The...

 

Sexuality and the Law

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Taxing Civil Rights Gains (2008)

In this article, I take a novel approach to the question of what constitutes a...

 

Tax and Comparative Legal Theory

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The Ethics of Tax Cloning, Florida Tax Review (2003)

During the past decade, stories have appeared from time to time in the tax...

 

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Spontaneous Tax Coordination: On Adopting a Comparative Approach to Reforming the U.S. International Tax Regime, Vanderbilt Journal of Transnational Law (2002)

Despite being widely-acknowledged as an important tax policy goal, simplification of the U.S. international...

 

Tax Ethics

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Deconstructing the Duty to the Tax System: Unfettering Zealous Advocacy on Behalf of Lesbian and Gay Taxpayers, The Tax Lawyer (2008)

In this article, I consider how the tax lawyer’s generally-acknowledged duty to the tax system...

 

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From the Sidelines: A Deconstructionist View of Circular 230, Tax Notes (2005)
Over the past several months, the new written tax advice rules in Circular 230 have...
 

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Eyese Wide Shut: Surveying Erosion in the Professionalism of the Tax Bar, Virginia Tax Review (2003)

There is a generalized feeling among lawyers today that the legal "profession" is eroding...

 

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The Ethics of Tax Cloning, Florida Tax Review (2003)

During the past decade, stories have appeared from time to time in the tax...

 

Taxation-Federal Income

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Taxing Civil Rights Gains (2008)

In this article, I take a novel approach to the question of what constitutes a...

 

Taxation-Transnational

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Review of "Havens in a Storm: The Struggle for Global Tax Regulation", Law & Society Review (2008)
This short essay is a review of J.C. Sharman’s book "Havens in a Storm: The...
 

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Domestic Law and Tax Treaties: The United States, Domestic Law and Tax Treaties (2006)

In this paper, I provide an overview of the interaction between U.S. domestic law and...

 

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Prying Open the Closet Door: The Defense of Marriage Act and Tax Treaties, Tax Notes (2004)

In response to a letter from a clearly alarmed conservative organization, the IRS recently...

 

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Cross-Border Outsourcing: U.S. International Tax Pitfalls, Pratfalls, and Opportunities, Taxes (2003)
During the past decade, there has been a surge in outsourcing by businesses both...
 

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The Ethics of Tax Cloning, Florida Tax Review (2003)

During the past decade, stories have appeared from time to time in the tax...