Thursday, October 12, 2023

The Legacy of Stanley Surrey

The Legacy of Stanley S. Surrey, a special issue of Law and Contemporary Problems, has been published.   Its editors are Ajay K. Mehrotra and Lawrence Zelenak.

Foreword: The Legacy of Stanley S. Surrey
Ajay K. Mehrotra & Lawrence Zelenak

When an Aspiring Tax Lawyer Considered Labor Unions Important to the Future of Capitalism
Catherine L. Fisk

Stanley Surrey, The New Deal, and the Virtues of Incremental Tax Reform
Joseph J. Thorndike

The Surprising Surrey: Stanley S. Surrey as Educator, Mentor, and Institution Builder
Ajay K. Mehrotra

Surrey’s Silence: Subpart F and the Swiss Subsidiary Tax that Never Was
Steven A. Dean

Stanley Surrey, the Shoup Mission, and Tax Administration in Japan
W. Elliot Brownlee & Eisaku Ide

Textualism, the Authoritativeness of Congressional Committee Reports, and Stanley Surrey
George K. Yin

Stanley Surrey, the American Law Institute Income Tax Project, and the Normative Structure of the Income Tax
Charlotte Crane

Stanley Surrey and Taxing Unreallized Appreciation
Lawrence Zelenak

Stanley Surrey’s Lasting Influence
Assaf Harpaz & C. Eugene Steuerle

What Would Surrey Say? The Long Reach of Stanley S. Surrey
Reuven Avi-Yonah & Nir Fishbien

The (Tax) Policy Entrepreneur
Mirit Eyal-Cohen

‘Moralist’ Versus ‘Scientist’: Stanley Surrey and the Public Intellectual Practice of Tax Policy
Daniel Shaviro