Foreword: Emprical Taxation

Tax scholars have filled the legal literature with fascinating debates on theoretical and normative issues. These debates have led analysts to offer a wide range of reforms designed to advance their views on a particular tax policy questions. Tax analysts, for example, have proposed mechanisms to deter the use of tax shelters,[1] promote public perceptions of tax fairness,[2] lead courts to interpret laws in a rational and consistent manner,[3] and…