Bringing the Outsiders In: Why Socio-Legal Scholars Should Be Part of Tax Law Reform Debates

Abstract

Almost 15 years ago there were calls for 'a sociological analysis of the role of law in economic life' which has happened to a large extent but not in the area of taxation law. This is odd given the critical role taxation plays in society. As Stephen Mills observed '[i]t is one of the empirical certainties of history that no structural society has ever arisen without taxation'. Aside from its role in revenue raising taxation also has important social and political, economic and wealth redistribution functions. For example certain concessions and duties can be used to mould social behaviour by encouraging or discouraging certain activities, taxation on certain goods can be used to modify consumer behaviour by making products more or less expensive and taxation can be used as a mechanism to create economic equality by 'taking from the rich to give to the poor'.