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Wednesday, January 22, 2014

Individual Tax Reform in a Time of Crisis

Tax ReformLuca Gattoni-Celli, Scholar Calls for 'Distributive Justice' in Charitable Tax Reform, 2014 TNT 13-7 (Jan. 21, 2014):

Tax subsidies for charitable giving need to be reformed with an eye toward "distributive justice," a tax law professor said at a conference on tax reform on January 17.

Miranda Perry Fleischer of the University of San Diego School of Law said the activities of charitable organizations should be examined to ensure they are benefiting the economically disadvantaged.

The discussion was part of a tax reform symposium in Malibu, Calif., organized by Pepperdine University School of Law and cosponsored by Tax Analysts. ...

Emory Law School professor Dorothy Brown cited research suggesting that racial minorities are adversely affected by the tax system. Pivoting from a study of her own that compared the Obamas' tax returns from 2000 through 2004 with tax return data from white taxpayers earning similar incomes, Brown focused on racial disparities in tax outcomes, saying middle-income African-Americans pay higher taxes on average than their economic peers.

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Comments

Apparently the Marxists are alive and well in tax academia.

Posted by: TexEcon | Jan 24, 2014 6:25:00 AM