Sharp Lines and Sliding Scales in Tax Law

Details

Author(s):
  • Jacob Goldin
  • Edward G. Fox
Publish Date:
July 1, 2020
Publication Title:
Tax Law Review
Format:
Journal Article Volume 73 Issue 2 Page(s) 237-302
Citation(s):
  • Edward G. Fox & Jacob Goldin, Sharp Lines and Sliding Scales in Tax Law, 73 Tax Law Review 237 (2020).

Abstract

From the Introduction:

The law is full of sharp lines, where small changes in one’s circumstances lead to significant changes in legal treatment. Tax law is no exception; someone who falls just to one side of a line may be taxed quite differently from someone else who falls just to the other side, even when the two situations are otherwise quite similar.