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Rethinking Tax Priorities: Marriage Neutrality, Children, And Contemporary Families, James M. Puckett
Rethinking Tax Priorities: Marriage Neutrality, Children, And Contemporary Families, James M. Puckett
James Puckett
Tax scholarship has long struggled with whether married taxpayers should be taxed differently from unmarried taxpayers. Currently, married taxpayers are subject to different tax rates than unmarried taxpayers, and may file a joint tax return. A married couple may pay a higher or lower amount of tax than an unmarried couple with the same total income, and a single person generally pays more tax on a given income than a married couple with a single earner with the same income. These outcomes are difficult to reconcile with a commitment to income tax progressivity, which in theory requires that higher incomes …
Location, Location, Location: Using Cost Of Living To Achieve Tax Equity, James M. Puckett
Location, Location, Location: Using Cost Of Living To Achieve Tax Equity, James M. Puckett
James Puckett
All other things being equal, the federal income tax ignores whether the taxpayer lives in a relatively affordable or expensive location. This approach can lead to unfairness; moreover, special deductions for the taxpayer’s actual living expenses, such as home mortgage interest and state and local taxes, do not solve the problem. Tax law scholars have generally been quick to dismiss the equity issues based on assumptions about taxpayer mobility. The existing literature would tax comparable workers equally, regardless of salary and living costs. This approach would unfairly equate differently situated workers. This Article questions the assumption of taxpayer mobility, considers …