Personal deductions play an important role in determining individual tax liability. This Article examines three prominent personal deduction models: the tax expenditure model of Professor Stanley Surrey, the personal consumption plus accumulation model of Professor William Andrews, and the market transactions model of Professor Mark Kelman. The Article examines the underlying ethical basis of each model and concludes that none is founded on coherent normative principles. It then presents a model showing how, under certain simplifying assumptions, the medical deduction might be evaluated using two well-known normative principles-utilitarianism and a variant of the Rawlsian maximin principle. Finally, the Article argues that a satisfact...
Recent studies by the US Treasury Department and the Meade Committee in Britain have one thing in co...
This article illustrates the differences between the two types of tax expenditures by examining the ...
Professor Blum\u27s comment addresses the proper or neutral tax treatment to be accorded three of th...
Personal deductions play an important role in determining individual tax liability. This Article exa...
The allowance of many personal deductions, such as the deduction for medical expenses or charitable ...
The charitable contributions deduction, a longstanding yet controversial feature of the Internal Rev...
This Article explores the ways in which tax systems confer and distribute power. All tax systems imp...
In the United States, generally all interest payments are deductible. In Canada, by contrast, only i...
In this article, Professors Kahn and Lehman argue that the concept of tax expenditures is flawed as ...
The thesis of this article is that the tax expenditure concept is grounded on an erroneous vision of...
There are numerous disasterous scenarios that, in the absence of insurance, can be financially dev...
The predecessor to this Article explored the properties of an income tax that uses economic deprecia...
The tax benefit rule should be described to indicate that it applies to credits and exclusions besid...
Many Americans consider the mortgage interest deduction a necessary fixture of the American tax syst...
The federal income tax allows deductions for some categories of personal losses, notably for casualt...
Recent studies by the US Treasury Department and the Meade Committee in Britain have one thing in co...
This article illustrates the differences between the two types of tax expenditures by examining the ...
Professor Blum\u27s comment addresses the proper or neutral tax treatment to be accorded three of th...
Personal deductions play an important role in determining individual tax liability. This Article exa...
The allowance of many personal deductions, such as the deduction for medical expenses or charitable ...
The charitable contributions deduction, a longstanding yet controversial feature of the Internal Rev...
This Article explores the ways in which tax systems confer and distribute power. All tax systems imp...
In the United States, generally all interest payments are deductible. In Canada, by contrast, only i...
In this article, Professors Kahn and Lehman argue that the concept of tax expenditures is flawed as ...
The thesis of this article is that the tax expenditure concept is grounded on an erroneous vision of...
There are numerous disasterous scenarios that, in the absence of insurance, can be financially dev...
The predecessor to this Article explored the properties of an income tax that uses economic deprecia...
The tax benefit rule should be described to indicate that it applies to credits and exclusions besid...
Many Americans consider the mortgage interest deduction a necessary fixture of the American tax syst...
The federal income tax allows deductions for some categories of personal losses, notably for casualt...
Recent studies by the US Treasury Department and the Meade Committee in Britain have one thing in co...
This article illustrates the differences between the two types of tax expenditures by examining the ...
Professor Blum\u27s comment addresses the proper or neutral tax treatment to be accorded three of th...