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Thursday, April 6, 2023
Shaviro Presents ‘Moralist’ Versus ‘Scientist’: Stanley Surrey And The Public Mental Apply Of Tax Coverage At present At Duke
Daniel Shaviro (NYU; Google Scholar) presents ‘Moralist’ Versus ‘Scientist’: Stanley Surrey and the Public Mental Apply of Tax Coverage at Duke at the moment as a part of its Tax Coverage Seminar hosted by Lawrence Zelenak:
Almost forty years after his premature loss of life, Stanley Surrey, the famend Harvard regulation professor (and Treasury official), stays maybe crucial and influential tax regulation scholar in American historical past. The latest publication of his extremely illuminating memoirs provides a handy event for reassessing his work.
In providing such a reassessment, this essay takes its title from William F. Buckley’s 1974 statement that, whereas Surrey claimed to investigate tax coverage points with “scientific detachment,” in actual fact he was a tax “moralist,” whose coverage suggestions had been “based mostly on a extremely articulated set of private worth rules.”
Largely agreeing with Buckley as a descriptive matter, the essay considers what Surrey’s work each gained and misplaced intellectually by hewing so strongly to a set of career-long, deeply held beliefs. Alongside the way in which, the essay contrasts Surrey’s ethical and mental certainty with the skepticism and resistance to grand system-building of Boris Bittker of Yale Regulation Faculty, Surrey’s solely mid-century rival for mental management of the tax authorized academy. …
[S]ection II discusses what we be taught from the memoirs and elsewhere concerning Surrey’s core underlying beliefs. Part III examines how his tax moralism affected tax expenditure evaluation. Part IV provides a short conclusion.
https://taxprof.typepad.com/taxprof_blog/2023/04/shaviro-presents-moralist-versus-scientist-stanley-surrey-and-the-public-intellectual-practice-of-ta.html
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