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Full-Text Articles in Law
Advertising And Social Identity, Mark Bartholomew
Advertising And Social Identity, Mark Bartholomew
Journal Articles
This essay takes a stand in the brewing legal academic debate over the consequences of advertising. On one side are the semiotic democratists, scholars who bemoan the ability of advertisers to take control of the meanings that they create through trademark law and other pro-business legal rules. On the other side are those who are more sanguine about the ability of consumers to rework advertising messages and point to several safety valves for free expression existing in the current advertising regulation regime. My take on this debate is that the participants have failed to address the impact of advertising on …
Rethinking Tax Priorities: Marriage Neutrality, Children, And Contemporary Families, James M. Puckett
Rethinking Tax Priorities: Marriage Neutrality, Children, And Contemporary Families, James M. Puckett
Journal Articles
Tax scholarship has long struggled with whether married taxpayers should be taxed differently from unmarried taxpayers. Currently, married taxpayers are subject to different tax rates than unmarried taxpayers, and may file a joint tax return. A married couple may pay a higher or lower amount of tax than an unmarried couple with the same total income, and a single person generally pays more tax on a given income than a married couple with a single earner with the same income. These outcomes are difficult to reconcile with a commitment to income tax progressivity, which in theory requires that higher incomes …