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It’S Not That Difficult: The Shared Economic Growth Solution To Tax Reform, Matthew Lykken Jun 2015

It’S Not That Difficult: The Shared Economic Growth Solution To Tax Reform, Matthew Lykken

Pace Law Review

In this article, I outline the latest version of the Shared Economic Growth package proposal and explain how it accomplishes all of its goals, with reference to some of the recent scholarly works that support it. I then walk through the derivation of the numbers to show that it really works, based on conservative assumptions and without any reliance on economic growth or voodoo, and that it would provide a substantial addition to revenue in the coming years. These numbers are based on 2010 data, the most recent comprehensive data available, and thus prove that the proposal works in the …


Moving Beyond Marriage: A Proposed Unit Of Presumed Economic Interdependence For Joint Filing Purposes In Bankruptcy And In Tax, Heather V. Graham Jul 2014

Moving Beyond Marriage: A Proposed Unit Of Presumed Economic Interdependence For Joint Filing Purposes In Bankruptcy And In Tax, Heather V. Graham

Pace Law Review

In order to promote both equality and efficiency, this Comment proposes that individuals should have the opportunity to file jointly for tax and bankruptcy purposes when they have a relationship predicated upon economic interdependence, as opposed to basing the opportunity to file jointly upon marital status. Part I of this Comment will briefly discuss the history of marriage in the United States. In particular, Part I will discuss the role that the government has had in promoting and regulating marriage and how the treatment of married persons operates to the exclusion of the unmarried. Parts II and III of this …


Flying Above The Law And Below The Radar: Instilling A Taxpaying Ethos In Those Playing By Their Own Rules, Richard Lavoie Jun 2009

Flying Above The Law And Below The Radar: Instilling A Taxpaying Ethos In Those Playing By Their Own Rules, Richard Lavoie

Pace Law Review

No abstract provided.