Open Access. Powered by Scholars. Published by Universities.®
- Institution
- Publication
Articles 1 - 3 of 3
Full-Text Articles in Law
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 …
The Reactionary Road To Free Love: How Doma, State Marriage Amendments And Social Conservatives Undermine Traditional Marriage, Scott Titshaw
The Reactionary Road To Free Love: How Doma, State Marriage Amendments And Social Conservatives Undermine Traditional Marriage, Scott Titshaw
Scott Titshaw
Much has been written about the possible effects on different-sex marriage of legally recognizing same-sex marriage. This article looks at the defense of marriage from a different angle: It shows how rejecting same-sex marriage results in political compromise and the proliferation of “marriage light” alternatives (e.g., civil unions, domestic partnerships, or reciprocal beneficiaries) that undermine the unique status of marriage for everyone. In the process, it examines several aspects of the marriage debate in detail. After describing the flexibility of marriage as it has evolved over time, the article focuses on recent state constitutional amendments attempting to stop further development. …
The Marriage Tax Revisited: An Analysis Of The Tax Consequences Of Marriage, Dan Subotnik
The Marriage Tax Revisited: An Analysis Of The Tax Consequences Of Marriage, Dan Subotnik
Dan Subotnik
No abstract provided.