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Full-Text Articles in Law
Taxation Of Long-Term Unemployment In The Digital Economy: Facing The Twenty-First Century Challenges, Limor Riza
Taxation Of Long-Term Unemployment In The Digital Economy: Facing The Twenty-First Century Challenges, Limor Riza
Catholic University Law Review
The article examines the policy of taxing long-term unemployment. We claim that tax systems should not tax the unemployed regardless of whether they reenter the labor market. Unemployment is a socioeconomic problem. The fear of expanding unemployment increases due to COVID-19 that shut down large sectors of the economy for a long period and also due to the digital economy. As early as the 1930s, Keynes expressed his fear of the economic challenges his grandchildren's generation would face, coining the term "technological unemployment." Several contemporary economists substantiate this fear by showing that some occupations are bound to disappear. Unemployment insurance …
Prop Up The Heavenly Chorus? Labor Unions, Tax Policy, And Political Voice Equality, Philip T. Hackney
Prop Up The Heavenly Chorus? Labor Unions, Tax Policy, And Political Voice Equality, Philip T. Hackney
Journal Articles
Labor Unions are nonprofit organizations that provide laborers a voice before their employer and before governments. They are classic interest groups. United States federal tax policy exempts labor unions from the income tax, but effectively prohibits labor union members from deducting union dues from the individual income tax. Because these two policies directly impact the political voice of laborers, I consider primarily the value of political fairness in evaluating these tax policies rather than the typical tax critique of economic fairness or efficiency. I apply a model that presumes our democracy should aim for one person, one political voice. For …
Prop Up The Heavenly Chorus? Labor Unions, Tax Policy, And Political Voice Equality, Philip Hackney
Prop Up The Heavenly Chorus? Labor Unions, Tax Policy, And Political Voice Equality, Philip Hackney
Articles
Labor Unions are nonprofit organizations that provide laborers a voice before their employer and governments. They are classic interest groups. United States federal tax policy exempts labor unions from the income tax, but effectively prohibits labor union members from deducting union dues from the individual income tax. Because these two policies directly impact the political voice of laborers, I consider primarily the value of political fairness in evaluating these tax policies rather than the typical tax critique of economic fairness or efficiency. I apply a model that presumes our democracy should aim for one person, one political voice. For the …