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GW Law Faculty Publications & Other Works

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Taxation

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The 'Federal Law Of Marriage': Deference, Deviation, And Doma, W. Burlette Carter Jan 2013

The 'Federal Law Of Marriage': Deference, Deviation, And Doma, W. Burlette Carter

GW Law Faculty Publications & Other Works

The article discusses the history of federal inroads into marriage by examining federal interventions during the nineteenth and early twentieth century, argues that, in some cases but not all, marriages' federal benefits are indeed intended to support natural procreation, argues that DOMA's underlying statutes are key to ascertaining the purposes of federal marriage benefits and burdens, distinguishes sexual orientation discrimination from race discrimination and offers a proposal for dealing with equal protection challenges to denials of marriage rights to same sex couples. The proposal, which depends upon dual standards of review, recognizes the historical denial of family rights to same …


The Past, Present, And Future Of Critical Tax Theory: A Conversation, Karen B. Brown Jan 2012

The Past, Present, And Future Of Critical Tax Theory: A Conversation, Karen B. Brown

GW Law Faculty Publications & Other Works

This essay endeavors to document and to preserve the story of the origins of the book Taxing America (NYU Press 1997) edited by KarenB. Brown and Mary Louise Fellows. The publication of that text was a key milestone in the development of critical tax theory as an intellectual discipline. By identifying and bringing together lawyers and scholars with an interest in the political and discriminatory aspects of tax law, Professors Brown and Fellows created one of the first working groups of critical tax theorists. In this essay, the book's two editors reflect on the book's intellectual antecedents and its material …


Healing Healthcare Through Tax Reform, Eleanor Marie Brown Jan 2010

Healing Healthcare Through Tax Reform, Eleanor Marie Brown

GW Law Faculty Publications & Other Works

An economic crisis, sky-rocketing healthcare costs, and millions of Americans without health insurance combine to bring to the public square not only the possibility of a meaningful debate but the political perfect storm that might unearth entrenched partisans and bring about meaningful healthcare reform. The current taxation of expenditures for healthcare is a complex, unjust, uneconomical, and inefficient system. This article seeks to refute revisionist historians who might argue that healthcare in the workplace had no meaningful presence until World War II and to highlight the reasons for the development of employer-provided healthcare; to explain the fundamental inequities wrought by …