Open Access. Powered by Scholars. Published by Universities.®
- Keyword
-
- Civil Law (1)
- Civil Rights and Discrimination (1)
- Decision to Work (1)
- Economics (1)
- Fifth Amendment (1)
-
- Food and Drug Law (1)
- Human Rights Law (1)
- Income Pooled Together (1)
- Law and Economics (1)
- Law and Society (1)
- Marginal Rate (1)
- Marijuana Taxation (1)
- Marriage Penalty (1)
- Primary Earner (1)
- Secondary Earner (1)
- Secondary Earner Bias (1)
- Sexuality and the Law (1)
- Stacking Income (1)
- Taxation-State and Local (1)
- Women (1)
- Publication
- File Type
Articles 1 - 2 of 2
Full-Text Articles in Tax Law
Marriage Penalty: How Stacking Income Affects The Secondary Earner’S Decision To Work, Kevin M. Walsh
Marriage Penalty: How Stacking Income Affects The Secondary Earner’S Decision To Work, Kevin M. Walsh
Kevin M Walsh
Our progressive tax rate structure is aimed at taxing citizens fairly and based on their ability to pay. The rate structure, however, partially loses its purpose when analyzing the income taxation of married individuals. If a married couple decides to file jointly they are sometimes taxed at higher rates than individuals are depending on the incomes of the couple. This has created what we know today as the “marriage penalty,” and it can serve as a deterrent to the secondary earner from working.
There is no simple solution to address how the marriage penalty, in combination with necessary expenses, affects …
The Smokable Goods Tax: Crafting A Constitutional Marijuana Tax, Nima H. Mohebbi, Samuel T. Greenberg
The Smokable Goods Tax: Crafting A Constitutional Marijuana Tax, Nima H. Mohebbi, Samuel T. Greenberg
Nima H. Mohebbi
Marijuana legalization and decriminalization has become a hot policy issue. Roughly twenty U.S. states have partially legalized marijuana (generally for medicinal purposes) and two states – Colorado and Washington – have legalized it for general adult recreational use. Given the likely hyper-growth of the cannabis market in view of the possible wide-scale legalization of marijuana, states might enjoy a potential budgetary windfalls from marijuana excise taxes. Marijuana, however, remains a federally controlled substance, the sale or use of which is subject to substantial penalties. For the states, this presents a potential problem in collecting excise taxes on marijuana – namely, …