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Full-Text Articles in Law

When Equitable Is Not Equal: Experimental Evidence On The Division Of Marital Assets In Divorce, Jennifer B. Shinall, Joni Hersch Dec 2019

When Equitable Is Not Equal: Experimental Evidence On The Division Of Marital Assets In Divorce, Jennifer B. Shinall, Joni Hersch

Vanderbilt Law School Faculty Publications

Upon divorce, marital assets in most U.S. states are divided equitably, often with the underlying legal purpose of equalizing outcomes. To examine whether decisionmakers value economic considerations, such as opportunity cost, specialization, and bargaining power, we conducted a vignette study in which we asked subjects to divide marital assets equitably between an employed husband and a wife without labor market income in a wealthy household. Subjects award less than 50 percent of assets to the wife, regardless of her education or the level of marital assets. Men award lower shares but, unlike women, award a larger share to a more …


Searching The Legacy Of The Reformation For Lutheran Responses To Modern Family Law, Marie Failinger Jan 2019

Searching The Legacy Of The Reformation For Lutheran Responses To Modern Family Law, Marie Failinger

Faculty Scholarship

This article builds upon historical work on changes in the law of marriage, divorce and the family after the Reformation, and describes how modern Lutheran theology, formed during the Reformation, evaluates modern trends in American family law. From the key Lutheran theological insight that God is creatively ordering human activity as a partner with human beings, the Lutheran tradition approaches issues such as no-fault divorce and same-sex marriage with both trust and challenge.


Back To The Future: Marriage And Divorce Under The 2017 Tax Act, Mark W. Cochran Jan 2019

Back To The Future: Marriage And Divorce Under The 2017 Tax Act, Mark W. Cochran

Faculty Articles

The Tax Cuts and Jobs Act of 2017 (the 2017 Tax Act) significantly altered the federal tax consequences of marriage and divorce by mostly eliminating the so-called "marriage penalty" from the individual income tax rates and abolishing the deduction for alimony payments. These changes represent the latest congressional tinkering with issues that have persisted since the earliest days of the modem income tax, turning back the clock with regard to taxation for both married and divorced couples. For the first time, since the enactment of the Tax Reform Act of 1969, the rate brackets for married taxpayers filing joint returns …


Settling In The Shadow Of Sex: Gender Bias In Marital Asset Division, Jennifer Bennett Shinall Jan 2019

Settling In The Shadow Of Sex: Gender Bias In Marital Asset Division, Jennifer Bennett Shinall

Vanderbilt Law School Faculty Publications

Divorce has a long history of economically disempowering women. From the time of coverture to the era of modern divorce reform, women have been persistently disadvantaged by divorce relative to men. Family law scholars have long attributed this disadvantage to the continued prevalence of traditional gender roles and the failure of current marital asset division laws to account adequately for this prevalence. In spite of the progress made by the women's movement over the past half-century, married, heterosexual women endure as the primary caretaker in the majority of households, and married, heterosexual men endure as the primary breadwinners. Undoubtedly, women …