Tax: Different Not Exceptional

Alice G. Abreu and Richard K. Greenstein, Tax: Different Not Exceptional, 71 Adm. L. Rev. **(Forthcoming 2019).

This article examines the concept of tax exceptionalism–the idea that tax law is fundamentally different from other fields of law and perhaps isn’t law at all. It explores the reasons tax has been thought to be exceptional but then uses pragmatism to argue that the concept adds nothing of value to tax analysis and should therefore be abandoned. The draft was reviewed in the Taxprof blog by Hayes Holderness, Weekly SSRN Article Review and Roundup: Holderness Reviews Abreu and Greenstein’s Tax: Different Not Exceptional.