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Articles 1 - 3 of 3
Full-Text Articles in Law
Change Is Needed: The Taxation Of Alimony And Child Support, Laura Bigler
Change Is Needed: The Taxation Of Alimony And Child Support, Laura Bigler
Cleveland State Law Review
When a marriage dissolves there are tax consequences for everything from distribution of property to custody of the couple's children. The current tax system for alimony and child support strengthens the possibility of financial devastation. Under the present system, alimony and child support have opposite tax treatment. Many complicated rules have been added to distinguish between alimony and child support, which will be discussed later in this paper. There must be a simplification of the present law so that the average divorced taxpayer will be able to understand and implement the rules with or without sophisticated tax counsel or an …
The Death Of The "Death Tax"?: An Introduction, Deborah A. Geier
The Death Of The "Death Tax"?: An Introduction, Deborah A. Geier
Cleveland State Law Review
I would like to consider the question: What brings us together today to consider the possible repeal of the estate tax? We would not likely be here today if the repeal of the estate tax were not a serious political possibility, and it would not likely be a serious political possibility if many middle-class taxpayers earning the median household income of about $40,000 to $50,000 per year did not support outright repeal, rather than much needed reform. The article then explains why taxpayers support outright repeal today when they would not have done so even ten years ago. The article …
Death Taxes: A Critique From The Margin, Patricia A. Cain
Death Taxes: A Critique From The Margin, Patricia A. Cain
Cleveland State Law Review
The proper taxation of the family under both the income tax and the estate tax has been debated for ages. It is an old issue. My purpose, however, is to consider the issue from a perspective somewhat different from that of those who have debated the issue over the years. My perspective is the perspective of the marginalized taxpayer. I critique from this perspective to see if it can tell us anything new about the old debate and to ensure that the ultimate tax treatment is just as to all taxpayers. The estate tax is supposed to be a tax …