Abstract
The application of judicial review to tax legislation presents unique challenges and inconsistencies. Unlike other forms of legislation, tax laws in the United States are seldom invalidated by the Supreme Court, and when this does occur, it is done using various and inconsistent tests, suggesting a need for a more balanced and effective approach. This paper explores the U.S. court's approach to judicial review in tax cases, empirically analyzing the methods and tests used in key decisions. The findings will reveal a complex and inconsistent picture, highlighting the need for a more coherent approach. Additionally, the research will analyze several U.S. court decisions and compare the outcomes reached using the scrutiny method to the potential outcomes that could have been achieved using an alternative doctrine, such as proportionality. By examining the outcomes of these cases and comparing them with alternative approaches, such as proportionality, this research seeks to contribute to the ongoing debate about the proper role of the judiciary in reviewing tax laws.
Disciplines
Law and Economics | Legislation | Supreme Court of the United States | Tax Law
Date of this Version
2-27-2025
Working Paper Citation
Avi-Yonah, Reuven S. and Jaffe, Moshe, "Taxes and Certainty: Challenges in Judicial Review of U.S. Tax Legislation" (2025). Law & Economics Working Papers. 293.
https://repository.law.umich.edu/law_econ_current/293
Included in
Law and Economics Commons, Legislation Commons, Supreme Court of the United States Commons, Tax Law Commons