Add to ORKGProfessor Motro argues against current federal tax policy permitting married couples joint filing status regardless of actual economic unity or lack thereof
In order to promote both equality and efficiency, this Comment proposes that individuals should have...
In 1975 Professor Boris Bittker wrote a comprehensive article entitled Federal Income Taxation and t...
Throughout the history of the United States income tax code, Congress has struggled with equitable t...
The tax law treats married and unmarried taxpayers differently in several respects. Married persons,...
In the federal income tax code, there is a marriage penalty resulting from tax brackets that do not ...
Wealthy taxpayers have always attempted to reduce their federal income taxes. Before 1948, when the ...
Section I of this comment considers the early income tax code, its focus on individual filing, and h...
Husbands and wives who elect to file joint federal income tax returns are jointly and severally liab...
Every time spouses sign joint returns, knowingly or not they accept joint and several liability, mea...
This article provides a framework for such interpretation and implementation of the new innocent spo...
Tax scholarship has long struggled with whether married taxpayers should be taxed differently from u...
Joint tax returns have generated controversy for many years. Married couples with the same joint inc...
Fourteen years ago, members of Congress sympathetically listened as divorcees testified to their str...
The federal income tax system treats married couples as if each spouse earned approximately one-half...
In her Article, Professor Kornhauser investigates whether couples share or pool financial resources....
In order to promote both equality and efficiency, this Comment proposes that individuals should have...
In 1975 Professor Boris Bittker wrote a comprehensive article entitled Federal Income Taxation and t...
Throughout the history of the United States income tax code, Congress has struggled with equitable t...
The tax law treats married and unmarried taxpayers differently in several respects. Married persons,...
In the federal income tax code, there is a marriage penalty resulting from tax brackets that do not ...
Wealthy taxpayers have always attempted to reduce their federal income taxes. Before 1948, when the ...
Section I of this comment considers the early income tax code, its focus on individual filing, and h...
Husbands and wives who elect to file joint federal income tax returns are jointly and severally liab...
Every time spouses sign joint returns, knowingly or not they accept joint and several liability, mea...
This article provides a framework for such interpretation and implementation of the new innocent spo...
Tax scholarship has long struggled with whether married taxpayers should be taxed differently from u...
Joint tax returns have generated controversy for many years. Married couples with the same joint inc...
Fourteen years ago, members of Congress sympathetically listened as divorcees testified to their str...
The federal income tax system treats married couples as if each spouse earned approximately one-half...
In her Article, Professor Kornhauser investigates whether couples share or pool financial resources....
In order to promote both equality and efficiency, this Comment proposes that individuals should have...
In 1975 Professor Boris Bittker wrote a comprehensive article entitled Federal Income Taxation and t...
Throughout the history of the United States income tax code, Congress has struggled with equitable t...