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Articles 1 - 3 of 3
Full-Text Articles in Law
The Progressive Consuption Tax Revisited, Steven A. Bank
The Progressive Consuption Tax Revisited, Steven A. Bank
Michigan Law Review
Over the last decade, it has become increasingly evident that our current federal income tax is too complex, too easily evaded by the wealthy, and too likely to distribute the burdens of taxation to the people least able to bear it. Several years ago, frustration with these realities led to a groundswell of reform proposals, ranging from replacing the current graduated income tax rates with "flat," or proportionate, rates to abolishing the income tax altogether in favor of a national sales tax. While this tax reform frenzy dissipated almost as quickly as it began, the seeds of discontent remain. Professor …
The Myth Of Pretax Income, Lawrence Zelenak
The Myth Of Pretax Income, Lawrence Zelenak
Michigan Law Review
What constitutes a fair distribution of the burdens of taxation among the members of a society? Even as politicians and academics vigorously debate the answer to that question, there is widespread agreement that all are asking the right question. In The Myth of Ownership, however, Liam Murphy and Thomas Nagel claim that everyone has been asking the wrong question. To ask about the fair distribution of tax burdens is to take the distribution of pretax incomes as "presumptively just," so that justice in taxation "is a question of what justifies departures from that baseline" (p. 15). But Murphy and Nagel …
An Assignment By Any Other Name: Contingent-Fee Agreements As Partial Assignments Of The Claim, Andrew P. Lycans
An Assignment By Any Other Name: Contingent-Fee Agreements As Partial Assignments Of The Claim, Andrew P. Lycans
Michigan Law Review
In 1959, Mrs. Ethel West Cotnam of Alabama won a groundbreaking lawsuit against the Internal Revenue Service when the Fifth Circuit Court of Appeals allowed her to subtract her legal fees, paid to her lawyer on a contingency basis, from her gross income. Mrs. Cotnam sued the estate of her former employer when the administrator refused to honor the decedent's promise to pay her one-fifth of his estate if she would care for him for the rest of his life. Upon the successful disposition of this suit, the Supreme Court of Alabama awarded Mrs. Cotnam $120,000. Of that amount, $50,365.83 …