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Articles 1 - 8 of 8
Full-Text Articles in Law
Flattening The Claims Of The Flat Taxers, Neil Brooks
Flattening The Claims Of The Flat Taxers, Neil Brooks
Dalhousie Law Journal
The idea that income tax rate brackets should be flattened has gained some support among neoclassical economists, right-wing think-tanks and Canadian politicians. Those propounding the idea argue that flattening the rate structure will simplify the tax system and reduce tax avoidance and evasion. They also argue that it would usher in an era of increased economic prosperity by encouraging talented Canadians to work harder, save and invest more, and remain in Canada. In defending progressive taxation, this article takes issue with each of these claims. It concludes that the fundamental differences between those who support flat taxes and those who …
Revenue And Taxation Income Taxes: Increase Amount Of Personal And Dependent Exemptions With Respect To Georgia Taxable Net Income; Provide For Periodic Additional Increases With Respect To Dependent Exemption Amounts; Increase Amount Of Deduction In Lieu Of Personal Exemptions With Respect To Estates Or Trusts; Increase Amount Of Deductions That Elderly Or Blind Taxpayers May Take; Change Amount Of Certain Taxable Withholding Exemption Allowances, David L. Hoffman
Georgia State University Law Review
The Act provides for changes in the income taxation of individuals by increasing both exemptions and deductions and makes prior law gender neutral. Beginning in the 1998 tax year, individuals filing a joint tax return may claim a $5400 exemption, while an individual filing separately may claim a $2700 exemption. Further, an individual may claim a $2700 exemption for each dependent until the 2003 tax year when the dependent exemption increases to $3000. In lieu of the personal exemption, an individual may claim an exemption of $2700 for an estate and $1350 for a trust. Further, the Act increases to …
Selected United States Tax Issues In Cross-Border Securitizations, Willys H. Schneider
Selected United States Tax Issues In Cross-Border Securitizations, Willys H. Schneider
Duke Journal of Comparative & International Law
No abstract provided.
The Uncertainty Of Death And Taxes: Valuing Estate Tax Marital And Charitable Deductions After Hubert, Heather J. Kidwell
The Uncertainty Of Death And Taxes: Valuing Estate Tax Marital And Charitable Deductions After Hubert, Heather J. Kidwell
Indiana Law Journal
No abstract provided.
Missing Persons: Children In The Tax Treatment Of Marriage, John F. Coverdale
Missing Persons: Children In The Tax Treatment Of Marriage, John F. Coverdale
Case Western Reserve Law Review
No abstract provided.
A Reluctant Stance By The Internal Revenue Service: The Uncertain Future Of The Use Of The Section 2503(B) Annual Gift Exclusion Following Crummey And Cristofant, Christopher Steenson
A Reluctant Stance By The Internal Revenue Service: The Uncertain Future Of The Use Of The Section 2503(B) Annual Gift Exclusion Following Crummey And Cristofant, Christopher Steenson
Santa Clara Law Review
No abstract provided.
Heteronormativity And The Federal Tax Code, Nancy J. Knauer
Heteronormativity And The Federal Tax Code, Nancy J. Knauer
Nancy J. Knauer
Proponents of same-sex marriage demand equal marriage rights as a matter of fundamental human dignity and as a means to gain certain legal benefits and protections. The ability to file joint federal income tax returns is invariably listed as one of the benefits associated with marriage. This outsider perspective contradicts the popular notion that the income tax is anti-marriage and offers a useful vantage point from which to analyze the marital provisions of the federal tax code, the treatment of the provisions in tax scholarship, and legislative proposals for "pro-family" tax reform. The joint filing provisions are just one example …
Taxing Personhood: Estate Taxes And The Compelled Commodification Of Identity, Ray D. Madoff
Taxing Personhood: Estate Taxes And The Compelled Commodification Of Identity, Ray D. Madoff
Ray D. Madoff
In this Article, Professor Madoff explores the ways in which the blunt tools of the wealth tax, and in particular the estate tax, uses a one-size-fits-all system to impose a tax on all property interests owned at the time of one’s death. Professor Madoff illustrates the ways in which these blunt tools can produce problematic results by examining their application to the right of publicity, a newly recognized property interest. Professor Madoff suggests that the imposition of the estate tax can force the commodification of an individual’s identity, regardless of one’s desire to refrain from marketing their identity, and explores …