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Full-Text Articles in Law
A Game Theory View Of Family Law: Planning For A 500% Family Tax, Steven J. Willis
A Game Theory View Of Family Law: Planning For A 500% Family Tax, Steven J. Willis
FIU Law Review
Divorces involve money, which can prompt fierce legal battles. These include family obligations for child support, alimony, and property division. Small income changes can have huge consequences. For example, a $1,000 income increase can result in $5,000 of increased family obligations. A $10,000 increase can produce $50,000 of obligations. Or a $10,000 decrease can result in $50,000 of reduced obligations.
Taxing Choices, Tessa R. Davis
Taxing Choices, Tessa R. Davis
FIU Law Review
Tax has a choice problem. At all stages of the making of tax, choice plays a role. Lawmakers consider how tax will impact the range and appeal of choices available to an individual. Scholars critique how tax may drive an individual toward or away from a given choice. Courts craft stories of how an individual had either free or deeply constrained choice, using their perception of the facts to guide their interpretation of tax law. And yet for all the seeming relevance of choice to tax, we have no clear definition of what we mean when we talk about choice …
Implications Of The Tax Reform Proposals For Fraud – Or – How To Shift To A Consumption Tax Without Helping The Cheaters, Kalyani Robbins
Implications Of The Tax Reform Proposals For Fraud – Or – How To Shift To A Consumption Tax Without Helping The Cheaters, Kalyani Robbins
Faculty Publications
The vast majority of the proposals on the table today are simply different implementation mechanisms of the same basic idea: a change in the tax base from income to consumption. The purpose of this article is to consider the implications some of these proposals have for the enforcement of tax compliance (prevention of cheating). For this reason, it will only briefly address the impetus for a consumption tax and the policy considerations behind it. The first part will also give short descriptions of the proposals that will be considered in this article: the National Retail Sales Tax, the Savings-Exempt Income …
Implications Of The Tax Reform Proposals For Fraud – Or – How To Shift To A Consumption Tax Without Helping The Cheaters, Kalyani Robbins
Implications Of The Tax Reform Proposals For Fraud – Or – How To Shift To A Consumption Tax Without Helping The Cheaters, Kalyani Robbins
Kalyani Robbins
The vast majority of the proposals on the table today are simply different implementation mechanisms of the same basic idea: a change in the tax base from income to consumption. The purpose of this article is to consider the implications some of these proposals have for the enforcement of tax compliance (prevention of cheating). For this reason, it will only briefly address the impetus for a consumption tax and the policy considerations behind it. The first part will also give short descriptions of the proposals that will be considered in this article: the National Retail Sales Tax, the Savings-Exempt Income …
Bastardy And The Statute Of Wills: Interpreting A Sixteenth-Century Statute With Cases And Readings, M C. Mirow
Bastardy And The Statute Of Wills: Interpreting A Sixteenth-Century Statute With Cases And Readings, M C. Mirow
Faculty Publications
The Statute of Wills of 1540 created a tax loophole for transfers of property to illegitimate children. Assessments for wardships that would normally be imposed on certain transfers of land to children could be effectively avoided by establishing that the donee was illegitimate, and therefore a stranger to the donor for the purposes of the statute. English lawyers in the sixteenth and seventeenth centuries educated their colleagues about this newly available loophole. In the inns of court, lawyers discussed the statutory provisions and recent revenue cases from the Court of Wards. This article sets out the loophole, examines how the …