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Article
The Deliberative Stylings of Leading Tax Law Scholars
Tax Lawyer (2007)
  • Andre L Smith
Abstract
This article examines the writings of several leading tax scholars who have written descriptive or prescriptive pieces relating to tax jurisprudence, including Paul Caron, Lawrence Zelenak, Deborah Geier, Noel Cunningham & James Repetti, et. al. It divides the deliberative world they describe into four parts, textualism, intentionalism, purposivism and dynamism. It then recasts their descriptions and prescriptions as mathematic formulae, functions and factors so as to more precisely describe a 'real' justificatory structure.
Keywords
  • statutory interpretation,
  • statutory construction,
  • judicial deliberations,
  • textualism,
  • intentionalism,
  • interpretivism,
  • purposivism,
  • dynamism,
  • practical reason,
  • pragmatism,
  • legal process,
  • formula,
  • mechanical jurisprudence,
  • justice,
  • tax,
  • internal revenue
Disciplines
Publication Date
Fall 2007
Citation Information
Andre L Smith. "The Deliberative Stylings of Leading Tax Law Scholars" Tax Lawyer Vol. 61 Iss. 1 (2007)
Available at: http://works.bepress.com/andre_smith/2/