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30 Va. Tax Rev. 135 (2010-2011)
Can Tax Expenditure Analysis Be Divorced from a Normative Tax Base?: A Critique of the "New Paradigm" and Its Denouement

handle is hein.journals/vrgtr30 and id is 137 raw text is: CAN TAX EXPENDITURE ANALYSIS BE DIVORCED FROM A NORMATIVE TAX BASE?: A CRITIQUE OF THE NEW PARADIGM AND ITS DENOUEMENT* J. Clifton Fleming, Jr. and Robert J. Peroni TABLE OF CONTENTS 1. INTRODUCTION ......................................... 136 II. THE ROAD TO THE NEW PARADIGM ..................... 148 A. Professor McIntyre's Rhetorical Baseline..... ........... 148 © 2010 by J. Clifton Fleming, Jr. and Robert J. Peroni. All rights reserved. We thank the participants at a Loyola Law School colloquium presentation in Los Ange- les in October 2008 for their comments on our prior article regarding tax expenditure analysis in both the domestic and international areas. Those comments helped us de- velop and refine parts of this article. We also thank Tom Barthold, Lily Batchelder, Steve Cohen, Mihir Desai, Ed Kleinbard, Dan Shaviro, Linda Sugin, George Yin, Larry Zelenak, participants at Washington University School of Law's Conference on the Federal Budget and Tax Policy for a Sound Fiscal Future in March 2009, partici- pants at a taxation law panel at the joint annual meeting of the Law & Society Asso- ciation and the Research Committee on Sociology of Law in Denver in May 2009, participants at a Brigham Young University Law School workshop presentation in November 2009, and participants at an NYU School of Law Tax Policy Colloquium presentation in March 2010, for their helpful comments on earlier drafts of this article. However, any errors or omissions in this article are solely the responsibility of the au- thors. Ernest L. Wilkinson Chair and Professor of Law, J. Reuben Clark Law School, Brigham Young University. Fondren Foundation Centennial Chair for Faculty Excellence and Professor of Law, the University of Texas School of Law. Professor Peroni thanks Dean Law- rence Sager for his generous research support and Melissa Bernstein, his University of Texas Law Library liaison for her research assistance. Professor Peroni dedicates this article to his loving parents, Betty Peroni and the late Emil Peroni, and to his loving uncle, the late Anthony Peroni, for their tremendous support and inspiration over the years. 135