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Full-Text Articles in Law

A Human Capital Theory Of Alimony And Tax, Tessa R. Davis Apr 2018

A Human Capital Theory Of Alimony And Tax, Tessa R. Davis

Faculty Publications

The current taxation of alimony is a broken scheme. Severed from any strong theoretical mooring, it draws lines in the sand between property settlement, child support, and alimony. The lack of coherence between the substance of alimony in family law and the tax concept of alimony (“tax alimony”) could be justified on other policy grounds, however. Yet current law, which allows the payor a deduction under §215 and requires inclusion by the recipient per §71, is difficult to interpret, resulting in frequent litigation and costly noncompliance. In short, the current concept of tax alimony fails to satisfy any of the …


The Economics Of American Higher Education In The New Gilded Age, Paul Campos Jan 2018

The Economics Of American Higher Education In The New Gilded Age, Paul Campos

Publications

No abstract provided.