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Full-Text Articles in Law
Bargain Basement Progressivity? Constitutional Flat Taxes, Demogrants, And Progressive Income Taxation, Samuel D. Brunson
Bargain Basement Progressivity? Constitutional Flat Taxes, Demogrants, And Progressive Income Taxation, Samuel D. Brunson
Loyola University Chicago Law Journal
State and local governments raise revenue in three primary ways: property, sales, and income taxes. Property and sales taxes tend to impose a higher burden on low-income households. To ensure the fairness and progressivity of their overall revenue system, states need their income tax to be sufficiently progressive.
Four states face an apparently insurmountable barrier to progressive income taxation: their state constitutions mandate that any income tax must have a flat rate, applicable to all taxpayers. Without a constitutional amendment, a difficult process, they cannot adopt marginal rates that increase as income increases.
While the impediment appears insurmountable, however, it …
Federal Tax Law: Where You Divorce Does Make A Difference, Joseph N. Ducanto
Federal Tax Law: Where You Divorce Does Make A Difference, Joseph N. Ducanto
Loyola University Chicago Law Journal
No abstract provided.
The Federal Taxation Of Options Investors: An Examination Of Sections 1091, 1233 And 1234 For Their Implications And Tax-Planning Potential, John A. Berry
Loyola University Chicago Law Journal
No abstract provided.
Federal Income Taxation: The Effect Of Condemnation On Property Held Primarily For Sale To Customers In The Ordinary Course Of The Taxpayer's Business, Nancy Kane Hall
Federal Income Taxation: The Effect Of Condemnation On Property Held Primarily For Sale To Customers In The Ordinary Course Of The Taxpayer's Business, Nancy Kane Hall
Loyola University Chicago Law Journal
No abstract provided.
Catch-269, Cynthia Kappus
Demolition Losses In Leasing: Current Or Deferred Federal Income Tax Deductions, Linda Kreer Witt
Demolition Losses In Leasing: Current Or Deferred Federal Income Tax Deductions, Linda Kreer Witt
Loyola University Chicago Law Journal
No abstract provided.
Gift And Leaseback: A Continuing Tax Controversy, Eugene L. Mahoney
Gift And Leaseback: A Continuing Tax Controversy, Eugene L. Mahoney
Loyola University Chicago Law Journal
No abstract provided.
The Federal Income Tax Effect Of Novation Of Marital Settlement Agreements, Joseph N. Ducanto
The Federal Income Tax Effect Of Novation Of Marital Settlement Agreements, Joseph N. Ducanto
Loyola University Chicago Law Journal
No abstract provided.
Federal Income Tax - Casualty Loss Deduction - Determining The Proper Basis Figure In A Partial Casualty Loss To A Timber Tract - What Is The Single, Idnetifiable Property Damaged Or Destroyed, The Trees Or The Entire Tract?, John W. Bell
Loyola University Chicago Law Journal
No abstract provided.