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Full-Text Articles in Law
Don't Give Up On Taxes, Linda Sugin
Don't Give Up On Taxes, Linda Sugin
Faculty Scholarship
Professor Sugin discusses professor Edward D. Kleinbard's latest book, We are Better Than This (2015, Oxford) about the fiscal system and the broader implications of progressive taxation as a policy goal.
Payroll Taxes, Mythology And Fairness, Linda Sugin
Payroll Taxes, Mythology And Fairness, Linda Sugin
Faculty Scholarship
As the 2012 fiscal cliff approached, Congress and President Obama bickered over the top marginal income tax rate that would apply to a tiny sliver of the population, while allowing payroll taxes to quietly rise for all working Americans. Though most Americans pay more payroll tax than income tax, academic and public debates rarely mention it. The combined effect of the payroll tax and the income tax produce dramatically heavier tax liabilities on labor compared to capital, producing substantial horizontal and vertical inequity in the tax system. This article argues that a fair tax system demands just overall burdens, and …