Policy Forum: The Role of Critical Questions in Tax Policy Analysis
Allison Christians & S. W. Singer
Abstract
This article explains what it means to ask critical tax questions, in order to show that critical tax studies are an essential component of good tax policy analysis. We demonstrate that, grounded in the three core tax policy principles of equity, neutrality, and simplicity, all tax policy analysis is critical by nature, and critical tax studies constitute no radical departure. By expressly reflecting upon whether and how a tax rule or tax regime affects people differently depending on their class, family structure, disability, race, gender, or sexual orientation, critical tax studies are instrumental in highlighting instances when these core tax policy principles are violated. Critical tax theory thus fosters rigorous tax policy analysis alongside analysis that focuses on doctrinal uncertainty, undesirable economic outcomes, and other topics. The article concludes that good tax policy discourse requires cultivating intellectual diversity, which necessitates asking critical tax questions.
Evidence weight
Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40
| F · citation impact | 0.50 × 0.4 = 0.20 |
| M · momentum | 0.50 × 0.15 = 0.07 |
| V · venue signal | 0.50 × 0.05 = 0.03 |
| R · text relevance † | 0.50 × 0.4 = 0.20 |
† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.