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Full-Text Articles in Law
The Two Faces Of Tax Neutrality: Do They Interact Or Are They Mutually Exclusive?, Douglas A. Kahn
The Two Faces Of Tax Neutrality: Do They Interact Or Are They Mutually Exclusive?, Douglas A. Kahn
Articles
The term "tax neutrality" refers to at least two quite different concepts. In its most common usage, tax neutrality refers to tax provisions that conform to an ideal tax system. A tax provision that is consistent with such an ideal system is described as "neutral." A tax provision that cannot be reconciled with the ideal system is sometimes referred to as a "tax expenditure" item. I will discuss tax expenditures later in this paper.
The Innocent Spouse Problem: Joint And Several Liability For Income Taxes Should Be Repealed., Richard C.E. Beck
The Innocent Spouse Problem: Joint And Several Liability For Income Taxes Should Be Repealed., Richard C.E. Beck
Articles & Chapters
Husbands and wives who elect to file joint federal income tax returns
are jointly and severally liable for the entire tax due. Ninety-nine
percent of married couples who file income tax returns make the election
to file jointly, and each spouse thereby incurs personal liability for
the other spouse's income taxes. This Article argues that the rule is
unfair and unjustified and should be repealed