Law Commons^™

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 …

Natural Law, Natural Rights, And Same Sex Marriage, Shannon Holzer

Shannon Holzer

ABSTRACT The Definition of Rights and Same-Sex Marriage The claim that same-sex couples have the right to be married needs to be explained according to particular theories of rights. This presents a problem for same-sex marriage (SSM) advocates for two reasons. First, if SSM advocates suggest that they have a natural right to be married (as rights were understood by Thomas Jefferson in the Declaration of Independence), then they have the burden to prove that this is the case. Yet, Natural Rights entail Natural Law (NL), and NL tends to support teleological definitions of marriage. Thus, the SSM advocate must …

Beyond Paroline: Ensuring Meaningful Remedies For Child Pornography Victims At Home And Abroad, W. Warren H. Binford

W. Warren H. Binford

This article considers how the United States could fulfill its international treaty obligations to support the full restoration of child pornography victims in the aftermath of the recent decision of the United States Supreme Court in Paroline v. United States. The article details how the United States provided leadership historically in creating a skeletal legal framework domestically and internationally to help combat child pornography and restore victims, and highlights how that framework is failing victims on a near-universal basis in an age dominated by technological innovation and globalization. The article proposes the adoption and implementation of effective domestic and international …