The Tax Deregulation Conception in the American Legal Doctrine

The author considers the tax deregulation conception, developed by the American Professor Steven Dean. Key to the mechanism of tax deregulation is the extension of the private autonomy by the reducing tax control and the delegation to private parties of some responsibilities from regulators. Tax deregulation, broadly construed, could encompass any changes in the tax laws that increase taxpayer autonomy. The article examines the relevant tax reform conducted by the American lawmakers and associated with deregulation, namely: check-the-box entity classification; safe harbor leasing); best method rule; divisive tax-free corporate reorganizations and others.