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An Alternative Approach To The Taxation Of Employment Discrimination Recoveries Under Federal Civil Rights Statutes: Income From Human Capital, Realization, And Nonrecognition, Mary L. Heen
Law Faculty Publications
The taxation of employment discrimination recoveries under federal civil rights statutes, according to the United States Supreme Court's pronouncement in United States v. Burke, turns on whether a particular claim is sufficiently "tort-like" to warrant exclusion from income as a personal injury. In place of the "tort-like" standard, Professor Mary L Heen offers a human capital approach that she believes is both more responsive to the goals of the civil rights statutes at issue and more consistent with income tax policy.
Like personal injuries in tort, injuries caused by employment discrimination diminish an individual's human capital-they are just as surely …