Alex Zhang (Emory; Google Scholar), Tax Procedure and Distributive Discourse, 74 Am. J. Compar. L. ___ (2026):

This Article develops the concept of procedurally forced distributive discourse, and articulates its values for a legitimate, well-functioning democracy. In classical Athens, citizens dissatisfied with their assigned tax burden could dispute it under the exchange procedure (antidosis). Under an antidosis, the taxpayer challenged another citizen to take over his tax burden or completely swap their real and personal property entitlements. Should the challengee refuse, the assignee-taxpayer appealed to the courts, and juries would assign the tax burden to the party deemed wealthier after hearing speeches from both. I argue that the antidosis procedure was not only designed to ensure tax equity within the Athenian propertied class. It also forced the wealthy to speak directly to the public, generated pressure to support progressive distribution in political rhetoric, and illuminated the methods of capital accumulation. Its operation shows the potential of tax procedure to enrich distributive speech, in the process advancing transparency goals and de-biasing the public. This Article’s comparative analysis thus prompts us to rethink the relationship among democracy, discourse, and distribution.

Conclusion
This Article provides an analysis of the discursive functions of classical Athenian tax procedure. It argues that the antidosis procedure effected a rich sphere of compelled distributive speech, forcing the wealthy to speak directly to the poor while shedding light on the methods of capital accumulation and tax avoidance. By contrast, tax procedure today generates no such discursive benefits, pitting taxpayers in an impersonal battle against the state. The Article contends that procedurally forced distributive speech can advance transparency goals and de-bias the public. This comparative analysis should prompt us to re-imagine how legal procedure can enrich our distributive discourse today

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