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Personal And Political Bias In The Debate Over Federal Income Taxation Rates And Progressivity, Richard Kovach
Personal And Political Bias In The Debate Over Federal Income Taxation Rates And Progressivity, Richard Kovach
Richard Kovach
Recently, the Boston College Law Review published a symposium issue containing twelve articles on federal income taxation issues pertaining to rates, progressivity, and budget processes. These articles are well written, copiously researched, and representative of contemporary legal scholarship. For the most part, these articles variously support the idea that our federal taxation system is insufficiently progressive. Often this body of work attributes deleterious social effects to insufficient progressivity caused by tax cuts legislated in 2001 and 2003. Some of the symposium writing advocates for increased federal taxation on wealthy taxpayers without structural limitations beyond those that might be necessary to …
A Seldom Considered Aspect Of Tax Fairness And Simplifications: The Need For A Coherent Policy Perspective On The Many And Varied Dollar Limitations Contained In The Internal Revenue Code, Richard Kovach
Richard Kovach
No abstract provided.
The Janus-Like Nature Of Treasury Regulations: Recent Promulgations Illustrate How Regulators Can Simplify As Well As Complicate Administration Of The Internal Revenue Code, Richard Kovach
Richard Kovach
No abstract provided.