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Full-Text Articles in Law
The Water Excise Tax: Preserving A Necessary Resource, Thomas Lee
The Water Excise Tax: Preserving A Necessary Resource, Thomas Lee
Northwestern Journal of Law & Social Policy
This Comment will first examine the history and current state of laws regulating water use in the United States, and the commercial uses that are the target of the proposed Water Excise Tax. The next step will be to discuss the tax itself from several perspectives: First, its constitutionality, structure, and application in the framework of existing water law; second, its advantages and disadvantages based on its regulatory nature and scope; and finally, the normative benefits of indirect regulation. The theses underlying all of these sections are that public drinking water will become scarce in the very near future, that …
Eliminating The Secondary Earner Bias: Lessons From Malaysia, The United Kingdom, And Ireland, Tonya Major Gauff
Eliminating The Secondary Earner Bias: Lessons From Malaysia, The United Kingdom, And Ireland, Tonya Major Gauff
Northwestern Journal of Law & Social Policy
This Student Comment explores the long-standing gender bias inherent in the United States Internal Revenue Code ("IRC"). Specifically, this Comment discusses the bias of the taxing code against secondary earners in dual-income families. Under the IRC, primary earners in a dual-income household are taxed at a much lower rate than secondary earners in the household. As women have historically suffered from lower wages and income than their husbands, the effect of the IRC is to tax married women at much higher rates than married men. Indeed, the average working married woman loses over two-thirds of her pay to income taxes. …