Utz on Boz Among the Radicals: Charles Dickens and Tax Reform @UConnLaw

Stephen Utz, University of Connecticut School of Law, has published Boz Among the Radicals: Charles Dickens and Tax Reform at 2021 British Tax Review 221. Here is the abstract.

Taxes on consumption items necessary for subsistence burdened the British middle and workings classes heavily throughout the early nineteenth century. The Weekly True Sun urged the Whig government to replace the window tax, not with a house tax, but with an income tax, and urged taxpayers to refuse to pay the window tax. Charles Dickens transcribed the seditious libel trial of the True Sun editors when he was very young and later remembered the Whig indecision on tax policy in a strongly negative editorial of his own. This article describes how Dickens played a prominent role in tax reform that followed. Note: This material was first published by Thomson Reuters, trading as Sweet & Maxwell, 5 Canada Square, Canary Wharf, London, E14 5AQ, in the British Tax Review as Boz Among the Radicals: Charles Dickens and Tax Reform, [2021] B.T.R., No.2, and is reproduced by agreement with the publishers.

Download the article from SSRN at the link.

ICYMI: Aprill on A Tax Lawyer's Interpretation of Shakespeare @EllenAprill

ICMYI: Ellen P. Aprill, LMU Loyola Law School, has published A Tax Lawyer’s Interpretation of Shakespeare, in 13 Tax Bytes: ABA Section of Taxation News Quarterly 13 (Fall 2009). Here is the abstract.

Shakespeare has been quoted and invoked in numerous contexts, but, inexplicably, the insights his immortal words bring to tax law have been ignored. This short and lighthearted piece begins to fill that gap. Expanding on my remarks in accepting the 2009 Dana Latham Memorial Award from the Los Angeles County Bar Association Taxation Section, I discuss quotations from Shakespeare’s plays that illuminate important tax doctrines.

Download the article from SSRN at the link.

Truth, Justice, and the American Way of Taxes @Leandra2848 @smbrnsn

 Via Sam Brunson at Loyola Chicago Law, this piece by Leandra Lederman, Indiana University School of Law, about Superman and his tax problems.  Published at The Surly Subgroup.