{"id":690,"date":"2019-10-07T10:52:14","date_gmt":"2019-10-07T14:52:14","guid":{"rendered":"https:\/\/law.temple.edu\/taxcenter\/?p=690"},"modified":"2019-10-07T10:52:14","modified_gmt":"2019-10-07T14:52:14","slug":"tax-different-not-exceptional","status":"publish","type":"post","link":"https:\/\/law.temple.edu\/taxcenter\/2019\/10\/07\/tax-different-not-exceptional\/","title":{"rendered":"Tax: Different Not Exceptional"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\"><strong>Alice G. Abreu and Richard K. Greenstein<\/strong>,<strong><em> <a href=\"https:\/\/papers.ssrn.com\/sol3\/papers.cfm?abstract_id=3396103\">Tax: Different Not Exceptional<\/a><\/em><\/strong>, 71 Adm. L. Rev. **(Forthcoming 2019).<\/h2>\n\n\n\n<p>This article examines the concept of tax exceptionalism\u2013the idea that tax law is fundamentally different from other fields of law and perhaps isn&#8217;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, <em><a href=\"https:\/\/taxprof.typepad.com\/taxprof_blog\/2019\/05\/weekly-ssrn-tax-article-review-and-roundup-holderness-reviews-abreu-greensteins-tax-different-not-ex.html\">Weekly SSRN Article Review and Roundup: Holderness Reviews Abreu and Greenstein&#8217;s <\/a><\/em><a href=\"https:\/\/taxprof.typepad.com\/taxprof_blog\/2019\/05\/weekly-ssrn-tax-article-review-and-roundup-holderness-reviews-abreu-greensteins-tax-different-not-ex.html\">Tax: Different Not Exceptional<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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\u2013the idea that tax law is fundamentally different from other fields of law and perhaps isn&#8217;t law at all. It explores the reasons tax has been &#8230; <\/p>\n<p class=\"read-more-container\"><a title=\"Tax: Different Not Exceptional\" class=\"read-more button\" href=\"https:\/\/law.temple.edu\/taxcenter\/2019\/10\/07\/tax-different-not-exceptional\/#more-690\" aria-label=\"Read more about Tax: Different Not Exceptional\">Read More<\/a><\/p>\n","protected":false},"author":11,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"advgb_blocks_editor_width":"","advgb_blocks_columns_visual_guide":"","ghostkit_customizer_options":"","ghostkit_custom_css":"","ghostkit_custom_js_head":"","ghostkit_custom_js_foot":"","ghostkit_typography":"","generate_page_header":"","footnotes":""},"categories":[2],"tags":[10,14],"coauthors":[],"class_list":["post-690","post","type-post","status-publish","format-standard","hentry","category-impact","tag-featured","tag-full-time-faculty","infinite-scroll-item"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Tax: Different Not Exceptional - Center for Tax Law and Public Policy<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/law.temple.edu\/taxcenter\/2019\/10\/07\/tax-different-not-exceptional\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tax: Different Not Exceptional - Center for Tax Law and Public Policy\" \/>\n<meta property=\"og:description\" content=\"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\u2013the idea that tax law is fundamentally different from other fields of law and perhaps isn&#8217;t law at all. It explores the reasons tax has been ... Read More\" \/>\n<meta property=\"og:url\" content=\"https:\/\/law.temple.edu\/taxcenter\/2019\/10\/07\/tax-different-not-exceptional\/\" \/>\n<meta property=\"og:site_name\" content=\"Center for Tax Law and Public Policy\" \/>\n<meta property=\"article:published_time\" content=\"2019-10-07T14:52:14+00:00\" \/>\n<meta name=\"author\" content=\"Alice G. Abreu, Richard K. Greenstein\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Alice G. Abreu, Richard K. 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