Law Commons^™

Why Repeal Of The Death Tax Means The Second Demise Of Substantive Due Process, Paul E. Mcgreal

San Diego Law Review

Death and taxes. For the first two centuries of American democracy, the former has been the province of Providence, the latter the concern of Congress. Congress has focused on the Internal Revenue Code, leaving death to the aging process, human folly, religion, and Darwinian forces. In a stunning power grab, Congress recently upset this order, asserting control over both domains. No longer satisfied to allow life to run its

course, Congress has sought to hasten accrual of the Death Tax. simply, Congress has sanctioned the killing of rich Baby Boomers.

Addressing Inequities In The Collection Of Social Security Taxes For U.S. Citizens Working Abroad

San Diego Law Review

Social Security and Medicare taxes are imposed on employee wages and self-employment earnings prior to retirement. One half of the tax is. paid by the employer and one half by the employee, with the employer's portion being paid out of the general funds of the business and the

employee's portion being subtracted from her wages. With a self- employed individual, the outcome changes. The totality of the tax

remains the same; however, the self-employed individual assumes responsibility for both halves of the Social Security and Medicare taxes!

The same amount of tax is paid, but it is paid completely by …

Paying Back Your Country Through Income-Contingent Student Loans, Evelyn Brody

San Diego Law Review

Governmental subsidies to higher education raise issues of fairness between families and between generations. The partial conversion of the federal guaranteed student loan program into a program of direct governmental lending permits a graduate to pay back the loan with a modest percentage of future income. This Article notes that this income-contingent repayment option provides most graduates with the only insurance they need against a poor job market. Thus, the author argues that this legislation needlessly retains existing federal subsidies, which could be more effectively targeted to the needy.