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Full-Text Articles in Law
The Impact Of Tax-Exempt Status: The Supply-Side Subsidies, Richard L. Schmalbeck
The Impact Of Tax-Exempt Status: The Supply-Side Subsidies, Richard L. Schmalbeck
Law and Contemporary Problems
Schmalbeck provides some background and history of the tax rules governing health care institutions and assess the significance of the subsidies these tax rules create.
Of Head Taxes, Income Taxes, And Distributive Justice In American Health Care, Lawrence Zelenak
Of Head Taxes, Income Taxes, And Distributive Justice In American Health Care, Lawrence Zelenak
Law and Contemporary Problems
Havighurst and Richman have made an important contribution by uncovering ways in which the current system of health care financing, including the income-tax treatment of employer-provided health insurance, has disturbing distributional effects.
Post-Disaster Tax Legislation: A Series Of Unfortunate Events, Ellen P. Aprill, Richard Schmalbeck
Post-Disaster Tax Legislation: A Series Of Unfortunate Events, Ellen P. Aprill, Richard Schmalbeck
Duke Law Journal
When a disaster strikes the United States, Congress typically feels heavy pressure to enact legislation, including tax legislation, to provide relief. This Article discusses features of two tax legislative initiatives, which responded to two quite different disasters: first, the response to the devastation of the fall 2005 hurricane season and, then, the response to the earlier terrorist attacks on the World Trade Center and Pentagon of September 11, 2001. The Article first raises the possibility that some of the provisions of these acts may be vulnerable to indirect constitutional challenge under the Uniformity Clause. In examining some of the problems …
The Tax Subsidy To Employment-Based Health Insurance And The Distribution Of Well-Being, Mark Pauly
The Tax Subsidy To Employment-Based Health Insurance And The Distribution Of Well-Being, Mark Pauly
Law and Contemporary Problems
Pauly considers some recent contrasting views on the distributional effects of the tax subsidy within employment groups. He shows that the correct answer depends on what one assumes to be the within-group incidence of the reduction in money wages that occurs when group insurance is part of a competitive compensation package.
Taxing Endowment, Lawrence Zelenak