Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 2 of 2
Full-Text Articles in Law
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 …