Add to ORKGIn 1996 Congress gave its imprimatur to a modest qualified tuition program provision. Over the course of the next five years the provision was expanded, providing additional wealth transfer taxation and income taxation benefits. This essay proposes that unless limited, such benefits are inconsistent with established taxation principles and also have the potential to undermine the integrity of the wealth transfer tax structure and the progressive nature of the income tax
Policymakers and scholars are giving serious consideration to a federal wealth tax. Wealth taxation ...
The cost of sending a child to college in the United States is rapidly increasing. As a result, the ...
This article is the third in a series examining the continued relevance and philosophical legitimacy...
In 1996 Congress gave its imprimatur to a modest qualified tuition program provision. Over the cours...
Recent tax scholarship has embraced the idea of individual endowment taxation, or taxation of human ...
The 2006 Colorado General Assembly passed legislation adopting a 1000-year limitation applicable to ...
Recent efforts to repeal the wealth transfer tax system have prompted enormous discussion. In this A...
This Article combines three topics--taxes, higher education, and race--to evaluate the tax system\u2...
The United States needs innovative approaches to help rebuild foundational, shared understandings of...
Education may be a cornerstone of our society, but the tax treatment of higher education expenses do...
The one-hundredth anniversary of the estate tax provides an ideal moment to reflect on the role of w...
This article compares the approaches to benefit corporation legislation, particularly the Model Legi...
While the legislation popularly (or unpopularly) known as the Tax Cuts and Jobs Act of 2017 was work...
This article critically examines the estate and gift tax rules currently applicable to martial wealt...
Presently, the federal government subsidizes the higher education expenses of individual college stu...
Policymakers and scholars are giving serious consideration to a federal wealth tax. Wealth taxation ...
The cost of sending a child to college in the United States is rapidly increasing. As a result, the ...
This article is the third in a series examining the continued relevance and philosophical legitimacy...
In 1996 Congress gave its imprimatur to a modest qualified tuition program provision. Over the cours...
Recent tax scholarship has embraced the idea of individual endowment taxation, or taxation of human ...
The 2006 Colorado General Assembly passed legislation adopting a 1000-year limitation applicable to ...
Recent efforts to repeal the wealth transfer tax system have prompted enormous discussion. In this A...
This Article combines three topics--taxes, higher education, and race--to evaluate the tax system\u2...
The United States needs innovative approaches to help rebuild foundational, shared understandings of...
Education may be a cornerstone of our society, but the tax treatment of higher education expenses do...
The one-hundredth anniversary of the estate tax provides an ideal moment to reflect on the role of w...
This article compares the approaches to benefit corporation legislation, particularly the Model Legi...
While the legislation popularly (or unpopularly) known as the Tax Cuts and Jobs Act of 2017 was work...
This article critically examines the estate and gift tax rules currently applicable to martial wealt...
Presently, the federal government subsidizes the higher education expenses of individual college stu...
Policymakers and scholars are giving serious consideration to a federal wealth tax. Wealth taxation ...
The cost of sending a child to college in the United States is rapidly increasing. As a result, the ...
This article is the third in a series examining the continued relevance and philosophical legitimacy...