Decentralizing Family: An Inclusive Proposal For Individual Tax Filing in the United States

I. INTRODUCTION Our federal tax laws privilege the so-called traditional, nuclear family over all other family arrangements. This privileging is most starkly and easily illustrated by— though in no way confined to—the blatant discrimination against families headed by same-sex couples that permeates our tax laws.[1] To ameliorate this discrimination, recent contributions to the tax literature have proposed establishing...

Tax Return Preparer Fraud and the Assessment Limitation Period

I have a confession: I can't spell. Not that you can tell from my columns, where I successfully hide behind the spell-check function and the good efforts of Tax Analysts' editors. How bad am I? Well, in sixth grade I won the English prize, but instead of the usual plaque, they gave me a dictionary. I still have it. It does not help. True, I use the dictionary when I am unsure of a word, but that is not the problem. The...

Using tax return data to simulate corporate marginal tax rates

John R. Graham Lillian F. Mills   Abstract We document that simulated corporate marginal tax rates based on financial statement data (Shevlin 1990 and Graham 1996a) are highly correlated with simulated rates based on corporate tax return data. We provide algorithms that can be used to estimate the book or tax simulated rates when they are not available. We find that the simulated book marginal tax...

The Benefits of Filing a 1040 Tax Return

The Benefits of Filing a 1040 Tax Return tax return,1040 form,refund Author: ThePhilipes

Interview with Cleo Hamel – – Part 2

Interview with Cleo Hamel - - Part 2 Tax Return Author: montyloree

Healing self-inflicted wounds – Representing nonfilers

Never do today what you can put off until tomorrow . . . All of us procrastinate. But some take things to dangerous extremes -- putting off the filing of tax returns for a few years, or even many years. The IRS estimates that each year some ten million people fail to file their tax returns. What do you do with the new client who walks in and explains that he hasn't filed returns for three, six or ten years? This article...
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