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Wednesday, January 18, 2023
Eyal-Cohen: The (Tax) Coverage Entrepreneur
Mirit Eyal-Cohen (Alabama; Google Scholar), The (Tax) Coverage Entrepreneur, 86 Regulation & Contemp. Probs. __ (2023):
The assemble of entrepreneurship represents a mindset and technique for using uncertainties to create change within the market. This essay, nonetheless, considers entrepreneurship within the context of presidency coverage equipment. Termed “coverage entrepreneurship,” the phenomenon is just not involved with recruiting lawmakers to go laws or develop a political financial technique, however is practiced by advocating for optimum coverage outcomes by way of the legislative course of. It entails crafting guidelines and shaping public packages whereas sustaining flexibility and harnessing political, administrative, and authorized forces to advance public-benefit agendas.
Taking tax legislation as a living proof, this essay gives the actions of Stanley S. Surrey (1910-1984) as an apt illustration of coverage entrepreneurship. Surrey is remembered as a number one authority on federal tax legislation who left a mark on the tax world via his scholarship as a Berkeley and Harvard legislation professor and his public service as Assistant Secretary for Tax Coverage on the Treasury Division. Nonetheless, few would characterize Surrey as a pioneer or entrepreneur. Though he produced vital concepts that superior the follow of tax legislation, a few of his schemes had been criticized as being out of date or having a marginal impact.
This essay suggests a unique view by analyzing Surrey’s writing, follow and coverage from a holistic perspective. It explores his central philosophies of their historic context, stressing their proactive and pioneering natures. It means that Surrey’s artistic pondering, methodological method, and administrative rationale had been forward of their time and important at their historic juncture in shaping the tax system of the long run. Stanley Surrey was not solely a gifted scholar, avid coverage maker, and vigilant practitioner. He was additionally a coverage entrepreneur who influenced generations of students and policymakers. His legacy in tax coverage stays timeless.
https://taxprof.typepad.com/taxprof_blog/2023/01/eyal-cohen-the-tax-policy-entrepreneur.html
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