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Full-Text Articles in Law
Taxing Privacy, Hayes R. Holderness
Taxing Privacy, Hayes R. Holderness
Law Faculty Publications
In the United States, many low-income citizens are being held to a harsher standard than wealthier citizens — these low-income citizens are being asked to relinquish their privacy in order to obtain the public assistance they need, whereas wealthier individuals are not subjected to similar levels of public scrutiny for government benefits that they claim. Giving up privacy can have devastating effects on individuals’ lives — they may suffer various dignitary harms, may experience repressed abilities to express themselves, and may even be coerced into important life decisions by the government. This situation presents a unique problem to the neediest …
Filing Status And Today's Families, Erik Baines
Filing Status And Today's Families, Erik Baines
Law Student Publications
Section I of this comment considers the early income tax code, its focus on individual filing, and how early decisions of the Supreme Court of the United States led Congress to adopt optional joint filing for married couples. Section II analyzes the joint return, tax norms, and arguments of proponents and opponents of the joint return. Section III analyzes structural issues raised by a return to an individual filing system, as well as why an individual filing system is superior to a joint filing system given the changes in American society. It also discusses a proposal to resolve an inequity …
Close The Loophole: The Marketplace Fairness Act And Its Likely Passage, Bryan J. Soukup
Close The Loophole: The Marketplace Fairness Act And Its Likely Passage, Bryan J. Soukup
Law Student Publications
In this stagnant economy, brick and mortar retailers (brick and mortars) are voicing increasingly strong objections to the current state of online tax collection considering they must always collect state sales tax. Due in part to this uneven playing field, brick and mortars lose thousands of dollars a day in sales to online retailers. States, too, are losing revenue in the form of unpaid use taxes and, like the brick and mortars, are proponents of legislation allowing states to require online retailers to collect sales tax from their customers. Proponents of federal legislation on this issue point to the fact …