Infanti's "Tax and Time: On the Use and Misuse of Legal Imagination" explains how tax law perpetuates injustice but might instead be used as a powerful force for creating a more just and equitable society
Anthony C. Infanti, the Christopher C. Walthour, Sr. Professor of Law at the University of Pittsburgh School of Law and author of Our Selfish Tax Laws: Toward Tax Reform That Mirrors Our Better Selves, asserts that the relationship between tax law and society is too often overlooked by those who work outside of the field of fiscal policy. Yet, the way a country collects and spends its revenue can be viewed as a quantifiable reflection of how a country sees itself, sending messages about what it values now and what it aspires to be in the future.
Tax and Time illuminates two of the most misunderstood universal human experiences: time and taxes. Anthony C. Infanti asserts that time in tax law is the product of pure imagination and calls into question the world beyond time that we have created for ourselves. Written with clarity and powerful insight, Tax and Time demonstrates how the tax laws have been used to imaginatively manipulate time in ways that perpetuate economic and social injustice. The book brings a sorely needed critical perspective to technical tax policy discussions with its social justice focus. Infanti calls for a systematic reexamination and reworking of the relationship between time and tax law, asserting that the power of the legal imagination to manipulate time in tax law can both correct past injustices and help us envision—and work toward—a better and more just society.
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