Policy Forum: The Role of Critical Questions in Tax Policy Analysis

Allison Christians () and Samuel Singer ()
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Allison Christians: Faculty of Law, McGill University, Montreal
Samuel Singer: Faculty of Law, University of Ottawa

Canadian Tax Journal, 2024, vol. 72, issue 4, 825-835

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.

Keywords: Tax policy; equity; neutrality; administration; compliance; tax expenditures; critical tax theory (search for similar items in EconPapers)
Date: 2024
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DOI: 10.32721/ctj.2024.72.4.pf.christians

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