Critical Tax Theory: Insights From the US and Opportunities for All

ABSTRACT

At a moment when Australia - and the world - finds itself at a "critical juncture" as it reckons with a global pandemic as well as the inequalities that COVID-19 has laid bare, voicing - and listening to - critical tax perspectives has become more vital than ever. The economic impact of COVID-19 has precipitated talk of tax reform as nations consider how to pay for aid distributed during the pandemic and how to restart their economies. But more than just a time of crisis, the pandemic can be seen as an unexpected opportunity to break with a past plagued by social and economic inequalities, to rethink our relationships with each other, and to begin the work of building better and more just societies. If this opportunity is to be meaningfully seized, then tax law and policy rightfully belong at the heart of the discussion.