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Articles 1 - 7 of 7
Full-Text Articles in Law
The Intergenerational Equity Case For A Wealth Tax, Daniel Schaffa
The Intergenerational Equity Case For A Wealth Tax, Daniel Schaffa
Law Faculty Publications
Intergenerational equity is commonly set aside in favor of other policy objectives, perhaps because of the extreme challenges inherent in adopting and applying an intergenerational equity normative framework. Even when there is a near consensus that the choices of today will have substantial costs in the future, these costs are often downplayed or disregarded. This Article asks whether there are measures that might offer redress to a generation for the costs imposed on it by its predecessors and finds that a one-time wealth tax is a promising option. Although its analysis applies more generally, this Article focuses on the widely …
Taxing Privacy, Hayes R. Holderness
Taxing Privacy, Hayes R. Holderness
Law Faculty Publications
In the United States, many low-income citizens are being held to a harsher standard than wealthier citizens — these low-income citizens are being asked to relinquish their privacy in order to obtain the public assistance they need, whereas wealthier individuals are not subjected to similar levels of public scrutiny for government benefits that they claim. Giving up privacy can have devastating effects on individuals’ lives — they may suffer various dignitary harms, may experience repressed abilities to express themselves, and may even be coerced into important life decisions by the government. This situation presents a unique problem to the neediest …
Congress, Public Values, And The Taxing Power, Mary L. Heen
Congress, Public Values, And The Taxing Power, Mary L. Heen
Law Faculty Publications
In an article published several years ago, I examined the financing dimension of private choice and proposed a framework for analyzing Congress’s taxing and spending decision-making processes. Although issues other than health care reform provided the impetus for the article, the framework developed there provides a broader perspective from which to consider the taxing power portion of Chief Justice Roberts’ opinion in National Federation of Independent Business v. Sebelius, 567 U.S. — (2012).
The I.R.S.'S Shotgun Marriage, Shari Motro
The I.R.S.'S Shotgun Marriage, Shari Motro
Law Faculty Publications
Professor Motro argues against current federal tax policy permitting married couples joint filing status regardless of actual economic unity or lack thereof.
A New I Do: Towards A Marriage-Neutral Income Tax, Shari Motro
A New I Do: Towards A Marriage-Neutral Income Tax, Shari Motro
Law Faculty Publications
The federal income tax system treats married couples as if each spouse earned approximately one-half of the couple's combined income through a mechanism called "income splitting. " For many one-earner and unequal-earner couples, income splitting produces a significant advantage, a "marriage bonus," by shifting income from higher to lower rate brackets. Marriage-based income splitting relies on a presumption that marriage is a good indicator of economic unity between two taxpayers. It is not. Marriage does not require spousal sharing, and many unmarried couples share everything they earn. As a result, the current system extends the benefit of income splitting to …
Single And Paying For It, Shari Motro
Single And Paying For It, Shari Motro
Law Faculty Publications
Professor Motro argues that present-day income tax benefits to married couples, such as the privilege to file jointly, are unfair to unmarried taxpayers with or without children, and challenges these policies' societal values of encouraging marriage and subsidizing the support of children born to married couples.
Congress, Public Values, And The Financing Of Private Choice, Mary L. Heen
Congress, Public Values, And The Financing Of Private Choice, Mary L. Heen
Law Faculty Publications
This Article examines the financing dimension of private choice, with a focus on Congress’s taxing and spending decision-making processes. The Article begins with an overview of the financing and performance dimensions of privatization decisions, followed by an analysis of how taxation relates to both dimensions. Private choice can be financed individually, that is, paid for by an individual’s own resources, facilitated by general tax reduction. Alternatively, private choice can be financed collectively by using tax revenues (or borrowed funds) to pay for privately provided goods and services. The tendency in political debate to conflate those two forms of financing, as …