What We Talk About When We Talk About Tax Complexity

Andrea MonroeWhat We Talk About When We Talk About Tax Complexity, 5 Mich. Bus. & Entrepreneurial L. Rev.193 (2017).

This essay offers some preliminary evidence of the pervasive influence of legal craft values in partnership taxation. Legal craft values shape our perception of the law, and they shape the law itself, orienting subchapter K toward partnership tax experts with little express appreciation for the costs this craft-based approach imposes on the mainstream of the partnership tax community.