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Full-Text Articles in Law
Long Overdue: The Single Guaranteed Minimum Income Program, David Allen Larson
Long Overdue: The Single Guaranteed Minimum Income Program, David Allen Larson
Faculty Scholarship
This article provides an overview of income support programs in the United States. The article first examines proposals for a guaranteed income. This initial examination consists of four separate sections. It begins with a summary of negative income tax plans. Second, it discusses legislation introduced in the United States Congress. Third, current guaranteed income proposals are examined. Finally, it concludes with a brief examination of social experiments conducted in several communities. Because no proposal for a comprehensive guaranteed income program has been adopted, this article next discusses the income maintenance programs including a short description and selected statistical information.
The Innocent Spouse Rules, Richard C.E. Beck
The Innocent Spouse Rules, Richard C.E. Beck
Articles & Chapters
No abstract provided.
The Innocent Spouse Rules, Richard C.E. Beck
Tax Policy And Panda Bears, Douglas A. Kahn, Jeffrey S. Lehman
Tax Policy And Panda Bears, Douglas A. Kahn, Jeffrey S. Lehman
Articles
In this article. Professors Kahn and Lehman argue that the concept of tax expenditure is flawed as a tool for measuring the propriety of tax provisions. It assumes the existence of on true and correct standard of federal income taxation that applies to all circumstances. To make that a assumption, the proponents of the concept implicitly make a particular moral claim about the relative importance of a wide range of values, including efficiency, consumption/savings neutrality, privacy, distributional equity, administrabiliy, charity, and pragmatism. They then measure a tax provision's "normalcy" exclusively by how it conforms to their Platonic concept of income. …
Tax Expenditure Budgets: A Critical View, Douglas A. Kahn, Jeffrey S. Lehman
Tax Expenditure Budgets: A Critical View, Douglas A. Kahn, Jeffrey S. Lehman
Articles
During the past few months, Tax Notes has featured an extended discussion about the "normalcy" (or lack thereof) of accelerated depreciation. Two contributions to that discussion came from Professor Calvin Johnson of the University of Texas Law School, who disagreed with certain aspects of an article that Professor Kahn wrote in 1979. And the debate shows no sign of slowing down. The interchange over the details of accelerated depreciation offers a useful backdrop against which to consider a more general issue: the intellectual coherence of the tax expenditure budgets. The larger concept of tax expenditures was what motivated Kahn to …