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AND WHAT HAS THIS TO DO WITH DEDUCTING MY 3-MARTINI LUNCHES?

April 02, 2005

The TaxProf posts an abstract from an academic paper written by an Anthony C. Infanti. From the abstract:

I question the outsider status of critical tax theory by essentially turning the mainstream into the marginal (or the marginal into the mainstream, depending upon your perspective). I accomplish this by reconceptualizing a quite mainstream tax concept - tax expenditure analysis - as an application of critical (and, more particularly, deconstructionist) techniques to the Internal Revenue Code. Once the mainstream (i.e., tax expenditure analysis) has been recast as the marginal (i.e., deconstructionist analysis), the distinction between the two essentially deconstructs itself, calling into question the justification for attaching significant weight to the distinction between the mainstream and the marginal.

I think this translates roughly as follows:

blah blah blah blah tenure blah blah blah blah blah

But it perhaps is related to this famous academic paper.*

It was posted on April Fools Day, after all.

*Click here for explanation.

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