Wednesday, April 15, 2009

Recent Scholarship: Tax Time & Divorce

For your tax time reading, some recent scholarship on taxes and families:

Waggoner Professor Michael Waggoner of the University of Colorado Law School, argues that similar tax treatment should extend to other support payments, including child support, in his article, "IRC Section 71 May Impoverish Children, Endanger Ex-Wives, and Disrupt Federalism" which appeared in 46 Family Court Review 574 (2008) and is available online at SSRN

Patricia-cain


For an overview of tax policy and family law, see the article by Professor Patricia Cain (Santa Clara) entitled, "Taxing Families Fairly, in 48 Santa Clara L. Rev. 805 (2008) also available online at SSRN.


Seto Professor Theodore Seto (Loyola-LA) argues in "The Unintended Tax Consequences of Gay Marriage", 65 Wash & Lee L. Rev. 1529 (2008) that "the only way to ensure that gay couples will be taxed no more favorably than heterosexual married couples is to list gay marriage as one of the proxy relationships that automatically invokes pertinent anti-abuse rules--in other words, to treat gay marriage as marriage for federal income tax purposes."  The article is available online at the Washington & Lee Law Review website

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