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To Save State Residents: States' Use Of Community Property For Federal Tax Reduction, Stephanie Mcmahon
To Save State Residents: States' Use Of Community Property For Federal Tax Reduction, Stephanie Mcmahon
Faculty Articles and Other Publications
This essay analyzes the forces that led five common law states to adopt community property regimes between 1939 and 1947. Focusing on Oklahoma, the first state to switch, this article traces these laws from initial proposals through their repeal after Congress enacted nationalized income-splitting in 1948. Earlier studies have focused on the impact of these laws, primarily on wives as secondary earners within families, and not on their development. From the various political and social forces precipitating this trend, this study explores the actual reasons states adopted these regimes and shows that an economic goal, namely reducing married couples' federal …