The Past, Present, and Future of Critical Tax Theory: A Conversation

The publication of Taxing America in 1997 is a key milestone in the development of critical tax theory as an intellectual discipline. By identifying and bringing together lawyers and scholars with an interest in the political and discriminatory aspects of tax law, Professor Karen B. Brown and Professor Mary Louise Fellows created one of the first—if not the first—working group of critical tax theorists. The significance of Taxing America is underappreciated both by self-identified critical tax scholars and by others. A published history of the “Critical Tax Conference” notes its antecedents in conferences held in 1995 and 1997, but makes no mention of Taxing America. This essay endeavors to document and to preserve the story of the book’s origins, its reception, and the significance of its themes