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Full-Text Articles in Law

The Death Of The Income Tax (Or, The Rise Of America’S Universal Wage Tax), Edward J. Mccaffery Oct 2000

The Death Of The Income Tax (Or, The Rise Of America’S Universal Wage Tax), Edward J. Mccaffery

Indiana Law Journal

The killing of the income tax has not been open and notorious: such is not the style of contemporary politics. As with other markers of progressive social policy—the promises of universal health care, Obamacare, come to mind6—the income tax is dying a death by stealth, albeit stealth played out in plain view. The plot lines of the tragedy are apparent. The individual “income” tax has been split in two. One tax, for the masses, is a simple, increasingly formless wage tax. This wage/income tax adds higher brackets onto the payroll tax, the model toward which the wage/income tax aims, to …


After Drye: The Likely Attachment Of The Federal Tax Lien To Tenancy-By-The- Entireties Interests, Steve R. Johnson Oct 2000

After Drye: The Likely Attachment Of The Federal Tax Lien To Tenancy-By-The- Entireties Interests, Steve R. Johnson

Indiana Law Journal

No abstract provided.


Tax Liens, Tax Sales, And Due Process, Frank S. Alexander Jul 2000

Tax Liens, Tax Sales, And Due Process, Frank S. Alexander

Indiana Law Journal

No abstract provided.


Taxation, Allison Dunham Jan 2000

Taxation, Allison Dunham

Indiana Law Journal

No abstract provided.


Taxation-Constitutionality Of Indiana Gross Income Tax Act Jan 2000

Taxation-Constitutionality Of Indiana Gross Income Tax Act

Indiana Law Journal

No abstract provided.


Unfinished Business On The Taxpayer Rights Agenda: Achieving Fairness In Transferee Liability Cases, Steve R. Johnson Jan 2000

Unfinished Business On The Taxpayer Rights Agenda: Achieving Fairness In Transferee Liability Cases, Steve R. Johnson

Articles by Maurer Faculty

No abstract provided.