Professor Emeritus of Law, Florida, USA, Professor of Law, University of San Diego School of Law

5 years
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 tha...

5 years
“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 agai...

5 years
Tax losses

In this chapter we will discuss some examples of how the tax law treats losses. But first let’s make some introductory comments. There are billions of dollars of losses that taxpayers incur in their b...

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