- Video
What is Tax Exceptionalism?
Professor Kristin Hickman explains the notion of “tax exceptionalism” and its justifications. Administrative agencies that collect taxes are often not subject to general rules or administrative laws that other agencies must abide by. The collection of revenue for the federal government is considered more necessary than the work of other agencies. Professor Hickman points out, however, that the IRS is also involved with a number of social welfare programs that have little or nothing to do with the primary purpose of the agency. https://youtube.com/watch?v=Ssf84uSmFZI