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
Decentralizing Family: An Inclusive Proposal for Individual Tax Filing in the United States, Utah Law Review (2010)
The debate in the United States over individual versus joint federal income tax filing is...
Dismembering Families, Challenging Gender Inequality in Tax Policy Making: Comparative Perspectives (2010)
In this paper, I explore how the deduction for extraordinary medical expenses, codified in I.R.C....
Dissecting O'Donnabhain, Tax Notes (2010)
In O'Donnabhain v. Commissioner, a sharply divided Tax Court allowed a medical expense deduction for...
Inequitable Administration: Documenting Family for Tax Purposes (2010)
Family can bring us joy, and it can bring us grief. It can also bring...
Taxing Civil Rights Gains, Michigan Journal of Gender & Law (2010)
In this article, I take a novel approach to the question of what constitutes a...
Taxation-Transnational
Decentralizing Family: An Inclusive Proposal for Individual Tax Filing in the United States, Utah Law Review (2010)
The debate in the United States over individual versus joint federal income tax filing is...
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...
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...
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 reaffirmed...
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 in...
Tax and Comparative Legal Theory
The Ethics of Tax Cloning, Florida Tax Review (2003)
During the past decade, stories have appeared from time to time in the tax press...
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...
Tax Ethics
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...
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...
Eyes 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 into...
The Ethics of Tax Cloning, Florida Tax Review (2003)
During the past decade, stories have appeared from time to time in the tax press...
Sexual Orientation and the Law
Decentralizing Family: An Inclusive Proposal for Individual Tax Filing in the United States, Utah Law Review (2010)
The debate in the United States over individual versus joint federal income tax filing is...
Dismembering Families, Challenging Gender Inequality in Tax Policy Making: Comparative Perspectives (2010)
In this paper, I explore how the deduction for extraordinary medical expenses, codified in I.R.C....
Dissecting O'Donnabhain, Tax Notes (2010)
In O'Donnabhain v. Commissioner, a sharply divided Tax Court allowed a medical expense deduction for...
Taxing Civil Rights Gains, Michigan Journal of Gender & Law (2010)
In this article, I take a novel approach to the question of what constitutes a...
Bringing Sexual Orientation and Gender Identity into the Tax Classroom, Journal of Legal Education (2009)
A recent piece in the Journal of Legal Education analyzing student surveys by the Law...
Sexuality and the Law
Dismembering Families, Challenging Gender Inequality in Tax Policy Making: Comparative Perspectives (2010)
In this paper, I explore how the deduction for extraordinary medical expenses, codified in I.R.C....
Dissecting O'Donnabhain, Tax Notes (2010)
In O'Donnabhain v. Commissioner, a sharply divided Tax Court allowed a medical expense deduction for...
Taxing Civil Rights Gains, Michigan Journal of Gender & Law (2010)
In this article, I take a novel approach to the question of what constitutes a...
Bringing Sexual Orientation and Gender Identity into the Tax Classroom, Journal of Legal Education (2009)
A recent piece in the Journal of Legal Education analyzing student surveys by the Law...
Surveying the Legal Landscape for Pennsylvania Same-Sex Couples, University of Pittsburgh Law Review (2009)
By spring 2009, a quick succession of advances in the battle over same-sex marriage in...
Taxation-Federal Income
Decentralizing Family: An Inclusive Proposal for Individual Tax Filing in the United States, Utah Law Review (2010)
The debate in the United States over individual versus joint federal income tax filing is...
Dismembering Families, Challenging Gender Inequality in Tax Policy Making: Comparative Perspectives (2010)
In this paper, I explore how the deduction for extraordinary medical expenses, codified in I.R.C....
Dissecting O'Donnabhain, Tax Notes (2010)
In O'Donnabhain v. Commissioner, a sharply divided Tax Court allowed a medical expense deduction for...
Inequitable Administration: Documenting Family for Tax Purposes (2010)
Family can bring us joy, and it can bring us grief. It can also bring...
Taxing Civil Rights Gains, Michigan Journal of Gender & Law (2010)
In this article, I take a novel approach to the question of what constitutes a...
Legal Education
Bringing Sexual Orientation and Gender Identity into the Tax Classroom, Journal of Legal Education (2009)
A recent piece in the Journal of Legal Education analyzing student surveys by the Law...