Law School
Twin Cities
Award Year
2016
University Award
Distinguished McKnight University Professors
Research Title
Tax Administration: Efficacy and Legitimacy Through Transparency and Accountability
Section A
, Location 14
Oliver Wendell Holmes, Jr. described taxes as “the lifeblood of government” and “the price we pay for a civilized society.” Without effective tax administration, taxes go uncollected, and government ceases to function. Kristin Hickman’s work evaluates IRS administrative practices with an eye toward facilitating and legitimizing tax administration through transparency, public participation, and judicial review. Relied upon by scholars, lawyers, the IRS, and the courts, her work is reshaping tax administration in the United States.