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Full-Text Articles in Taxation-Transnational
Given Today's New Wave Of Protectionsim, Is Antitrust Law The Last Hope For Preserving A Free Global Economy Or Another Nail In Free Trade's Coffin?, Allison Murray
Loyola of Los Angeles International and Comparative Law Review
No abstract provided.
The U.S. Tax System: Where Do We Go From Here?, Adele C. Morris
The U.S. Tax System: Where Do We Go From Here?, Adele C. Morris
Brookings Scholar Lecture Series
This talk will explore how the U.S. tax system really works, where revenue comes from, where spending goes, what a tax expenditure is, and discuss deficit prognoses and how the recent political debates could affect our economy. The speaker will highlight some advantages and disadvantages of different budget balancing options.
Decentralizing Family: An Inclusive Proposal For Individual Tax Filing In The United States, Anthony C. Infanti
Decentralizing Family: An Inclusive Proposal For Individual Tax Filing In The United States, Anthony C. Infanti
Articles
The debate in the United States over individual versus joint federal income tax filing is at something of a crossroads. For decades, progressive - and, particularly, feminist - scholars have urged us to abolish the joint return in favor of individual filing. On the rare occasion when scholars have described what such an individual filing system might look like, the focus has been on the ways in which the traditional family must be accommodated in an individual filing system. These descriptions generally do not take into account - let alone remedy - the tax system’s ongoing failure to address the …