• Login
    View Item 
    •   Home
    • Yale Law School Faculty Scholarship
    • Faculty Scholarship Series
    • View Item
    •   Home
    • Yale Law School Faculty Scholarship
    • Faculty Scholarship Series
    • View Item
    JavaScript is disabled for your browser. Some features of this site may not work without it.

    Browse

    All of openYLSCommunitiesPublication DateAuthorsTitlesSubjectsThis CollectionPublication DateAuthorsTitlesSubjects

    My Account

    LoginRegister

    Statistics

    Display statistics

    Federal Income Taxation and the Family

    • CSV
    • RefMan
    • EndNote
    • BibTex
    • RefWorks
    Thumbnail
    Name:
    Federal_Income_Taxation_and_th ...
    Size:
    5.077Mb
    Format:
    PDF
    Download
    Author
    Bittker, Boris
    
    Metadata
    Show full item record
    URI
    http://hdl.handle.net/20.500.13051/1591
    Abstract
    A persistent problem in the theory of income taxation is whether natural persons should be taxed as isolated individuals, or as social beings whose family ties to other taxpayers affect their taxpaying capacity. From its inception, the federal income tax law has permitted every taxpayer to file a personal return, embracing his or her own income but excluding the income of the taxpayer's spouse, children, and other relatives. On the other hand, married couples may elect to consolidate their income on a joint return, many exemptions and deductions take account of family links and responsibilities, and the income or property of one member of a family is sometimes attributed to another member for a variety of tax purposes. The Internal Revenue Code, in brief, is a patchwork, its history being a myriad of compromises fashioned to meet particular problems.
    Collections
    Faculty Scholarship Series

    entitlement

     
    DSpace software (copyright © 2002 - 2023)  DuraSpace
    Quick Guide | Contact Us
    Open Repository is a service operated by 
    Atmire NV
     

    Export search results

    The export option will allow you to export the current search results of the entered query to a file. Different formats are available for download. To export the items, click on the button corresponding with the preferred download format.

    By default, clicking on the export buttons will result in a download of the allowed maximum amount of items.

    To select a subset of the search results, click "Selective Export" button and make a selection of the items you want to export. The amount of items that can be exported at once is similarly restricted as the full export.

    After making a selection, click one of the export format buttons. The amount of items that will be exported is indicated in the bubble next to export format.