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Full-Text Articles in Law
Blacks In Bridge, Wornie L. Reed
Blacks In Bridge, Wornie L. Reed
Trotter Review
Two events in the spring of 1991 brought to mind the long battle to integrate the American Contract Bridge League (ACBL), which barely beat out the Boston Red Sox in integrating its membership. One was the closing of the famous Cavendish Bridge Club in New York City; the other was a bridge tournament that combined the efforts of ACBL and ABA (American Bridge Association) clubs in the Washington, D.C. area. The ABA is the national association of black bridge players. Both events appear to have been precipitated by a decline in the number of bridge players as the baby boomer …
Tax To Grind: Unequal Personal Income Taxation Of Massachusetts Single-Parent Families And Options For Reform, Randy Albelda
Tax To Grind: Unequal Personal Income Taxation Of Massachusetts Single-Parent Families And Options For Reform, Randy Albelda
New England Journal of Public Policy
While Massachusetts households headed by single parents have, on average, less income than other types of families, they are subject to the same effective income tax rate as the population as a whole. Consequently, such head-of-household families are victims of inequitable tax treatment in two ways. First, their current personal exemptions result in a higher tax burden on these families than on families of the same size and income who file joint income tax returns. Second, head-of-household families, defined as single filers, must apply a lower no-tax threshold than joint filers, even though the former are also composed of two …