•  
  •  
 

Hastings Constitutional Law Quarterly

Authors

Leo P. Martinez

Abstract

Professor Infanti does everyone a service by using comparative law principles to inform the tax policy debate. The lack of discipline overlap—tax law and constitutional law come easily to mind—only worsens the scarcity of scholarship that examines the Code in nuanced and constructive ways.

In his book, Tony Infanti uses comparative law principles to show how effective it can be to look at tax law in a different light Professor Infanti has chosen two separate areas as his vehicles for comparative illustration and examination of the selfishness of tax law: (1) U.S. housing policy and (2) the concept of the tax unit. With this part of the book, he delves into each area and points out how they fail to serve those who are already underserved. These areas are worthy of his insights because both are fundamental to the way the tax system affects taxpayers.

Share

COinS