Blaine G. Saito (Northeastern; Google Scholar), Context, Goal, and Coordination in Taxation, 55 Conn. L. Rev. 375 (2023):

Quite a lot of scholarship focuses on whether or not we must always place social security internet and redistribution applications inside the tax sphere and underneath the duty of the IRS. However a lot of this literature misses a key level. These applications are right here, and they’re unlikely to depart the tax sphere. However little is alleged about methods to method administering them.

This text suggests a brand new framework to administering these applications by the IRS known as contextualized objective. The concept is that these tax applications exist in a broader context of the social security internet and redistribution and ought to be organized and managed in a means that comports with that. The IRS would discern the assorted functions, values, and objectives of those applications and be aware how they interrelate with different functions, values, and objectives inside the tax system and the broader social security internet. Because of this, contextualized objective usually requires that the IRS coordinate with different businesses to keep away from administrative cross-purposes and that the businesses iteratively develop by means of studying by doing.