Topic
Taxation
Posts
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ArticleVol. 99 · Iss. 6
Taxation of Unmarried Partners
Introduction Marriage plays an essential role in federal taxation. Marital status determines how you file your taxes and what rate is applied to your…
Patricia A. Cain -
Online2022
A Deficit of Deserts: The Case for a Pandemic Excess Profits Tax
The global COVID-19 pandemic caused, inter alia, the economic balance in the United States to tilt wildly. In earlier decades, such extreme social and…
Rae Ensor -
NoteVol. 99 · Iss. 1
Laws and Taxes and Big Tech, Oh My! The Case for a Federal Excise Tax on Targeted Digital Advertisements Created by Use of Personally Identifiable Data
Introduction Though there is no overt subscription fee for using “free” online platforms like Facebook, it is well established there is a hidden, continuous…
Alida Babcock -
ArticleVol. 87 · Iss. 3
Theorizing the Charitable Tax Subsidies: The Role of Distributive Justice
Distributive justice plays a starring role in many fundamental tax policy debates, from the marginal rate structure to the choice of base to the…
Miranda Perry Fleischer -
ArticleVol. 87 · Iss. 2
Shades of the American Dream
Federal tax policies such as the mortgage interest deduction do not generally encourage anyone to become a homeowner, yet they do increase the cost…
Dorothy A. Brown -
ArticleVol. 88 · Iss. 3
Overcoming Tradeoffs in the Taxation of Punitive Damages
As explained in a companion piece, there is a curious anomaly in the law of punitive damages. Jurors assess punitive damages in an amount…
Dan Markel -
ArticleVol. 88 · Iss. 3
A Tisket, a Tasket: Basketing and Corporate Tax Shelters
In an income tax system that comported with the economic, or Haig-Simons, definition of income, deductible expenses would not face sourcebased limitations. A true…
Leandra Lederman -
ArticleVol. 87 · Iss. 1
Hidden Taxes
The idea of hidden taxes is as old as John Stuart Mill, but convincing evidence of their existence is new. In this Article, I…
Brian Galle -
NoteVol. 88 · Iss. 1
New Twists on an Old Plot: Investors Look to Avoid the Wash Sale Rule by Harvesting Tax Losses with Exchange-Traded Funds
On October 7, 2007, all seemed well on Wall Street as the Dow Jones Industrial Average (DJIA) set a “record high,” closing at 14,164.…
Garrett M. Fischer -
ArticleVol. 94 · Iss. 3
Who Owns Human Capital?
This Article analyzes the tax law’s capital income preference through the lens of intellectual capital, an increasingly important driver of economic productivity whose value…
Lily Kahng -
NoteVol. 96 · Iss. 5
Why the End Is Here for State Death Transfer Taxes and How States Should Respond
It is time for the remaining states with death transfer taxes to consider repeal. Some state death transfer taxes have rates that give preferential…
Jenny L. Juehring -
ArticleVol. 96 · Iss. 2
Noncompetes as Tax Evasion
Al Capone famously boasted of his criminal empire: “Some call it bootlegging. Some call it racketeering. I call it a business.” Treasury Agent Frank…
Rebecca N. Morrow