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- Federal Taxation Administration (4)
- Federal Income Taxation (3)
- 2001 Tax Act of Retirement Savings (1)
- 401k Plans - Laws, Regulations and Rules (1)
- Economic Growth and Tax Relief Reconciliation Act of 2001 (1)
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- Estate Taxes - Laws, Regulations and Rules (1)
- Gift and Estate Taxation (1)
- Internal Revenue Code - I.R.C. 401(A)(9) (1)
- Legal Reform - Management (1)
- Pension Funds - Law, Regulations and Rules (1)
- Pensions - Laws, Regulations and Rules (1)
- Progressivity (1)
- Retirement Income - Laws, Regulations and Rules (1)
- Retirement Planning - Analysis (1)
- Retirement Planning - Laws, Regulations and Rules (1)
- Self Employed Persons - Finance (1)
- Simplification of Treasury Regulation (1)
- Small Business - Officials and Employees (1)
- Small Business - Taxation (1)
- Tax Fairness (1)
- Tax Law - Evaluation (1)
- Tax Policy - Political Aspects (1)
- Tax Rates (1)
- Tax Reform - Evaluation (1)
- Tax Reform - Management (1)
- Tax Simplification (1)
- Taxation and Fiscal Policy - Rates (Averaging, Progressivity and Structure) (1)
- Taxation and Fiscal Policy - Simplification, Income Tax (1)
- United States. Department of the Treasury - Management (1)
Articles 1 - 6 of 6
Full-Text Articles in Law
Personal And Political Bias In The Debate Over Federal Income Taxation Rates And Progressivity, Richard Kovach
Personal And Political Bias In The Debate Over Federal Income Taxation Rates And Progressivity, Richard Kovach
Richard Kovach
Recently, the Boston College Law Review published a symposium issue containing twelve articles on federal income taxation issues pertaining to rates, progressivity, and budget processes. These articles are well written, copiously researched, and representative of contemporary legal scholarship. For the most part, these articles variously support the idea that our federal taxation system is insufficiently progressive. Often this body of work attributes deleterious social effects to insufficient progressivity caused by tax cuts legislated in 2001 and 2003. Some of the symposium writing advocates for increased federal taxation on wealthy taxpayers without structural limitations beyond those that might be necessary to …
A Seldom Considered Aspect Of Tax Fairness And Simplifications: The Need For A Coherent Policy Perspective On The Many And Varied Dollar Limitations Contained In The Internal Revenue Code, Richard Kovach
Richard Kovach
No abstract provided.
The Janus-Like Nature Of Treasury Regulations: Recent Promulgations Illustrate How Regulators Can Simplify As Well As Complicate Administration Of The Internal Revenue Code, Richard Kovach
Richard Kovach
No abstract provided.
Impact Of The 2001 Tax Act Of Retirement Savings For Owners And Employees Of Small Businesses, Richard Kovach
Impact Of The 2001 Tax Act Of Retirement Savings For Owners And Employees Of Small Businesses, Richard Kovach
Richard Kovach
No abstract provided.
Family Development Deductions – An Alternative To Repealing The Estate Tax, Richard Kovach
Family Development Deductions – An Alternative To Repealing The Estate Tax, Richard Kovach
Richard Kovach
No abstract provided.
Towards Equalization Of The Personal Retirement Savings Prerogatives Of Small Business Owners And Their Employees, Richard Kovach
Towards Equalization Of The Personal Retirement Savings Prerogatives Of Small Business Owners And Their Employees, Richard Kovach
Richard Kovach
No abstract provided.