Professor Emeritus of Law, Florida, USA, Professor of Law, University of San Diego School of Law
Does The Tax Law Discriminate Against the Majority of American Children: the Downside of Our Progressive Rate Structure and Unbalanced Incentives For Higher Education?
Abstract
Our graduate income tax structure provides an incentive to shift income to lower-bracket family members. However, some parents have much more latitude to shift income to their children than do others. Income derived from services and private business-by far the majority of American income -is less favored than income derived ...
“The Unequal Taxation of Equals” in a Consumption Tax World?
A. Overview of Consumption Taxes
1. A Cash-Flow Consumption-Type Tax: Integrated Into the Current IncomeTax
An income tax purportedly taxes savings twice: once when the money is earned, and again when the amount saved earns interest in later years. This has been shown to discriminate against those who postpone their personal consumption ...