Administering the tax system we have

Kristin E Hickman

Research output: Contribution to journalArticle

10 Scopus citations


Traditional perceptions of tax exceptionalism from administrative law doctrines and requirements have been predicated at least in part on the importance of the tax code's revenue-raising function. Yet, Congress increasingly relies on the Internal Revenue Service to administer government programs that have little to do with raising revenue and much more to do with distributing government benefits to the economically disadvantaged, subsidizing approved activities, and regulating outright certain economic sectors like nonprofits, pensions, and health care. As the attentions of the Treasury Department and Internal Revenue Service shift away from raising revenue and toward these other matters, the revenue-based justification for tax exceptionalism from general administrative-law norms fades. To demonstrate the shift, the Article incorporates empirical analysis of Treasury Department and Internal Revenue Service regulatory activity over time.

Original languageEnglish (US)
Pages (from-to)1717-1770
Number of pages54
JournalDuke Law Journal
Issue number8
StatePublished - 2014

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    Hickman, K. E. (2014). Administering the tax system we have. Duke Law Journal, 63(8), 1717-1770.