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Taxation with an attitude: can we rationalize the distinction between "earned" and "unearned" income?

Article Abstract:

The US taxation system's policy of differentiating between earned income and unearned or investment income has not been uniformly applied because of the inherent difficulty of making the distinction for many types of income. Statutory law and judicial tax doctrines have been enlisted to accomplish the goal of differentiation, all which increase the complexity and difficulty of reforming the Tax Code. The distinction should be eliminated for tax administration reasons and because no legitimate policy supports it.

Taxation, Investments, Wages, Wages and salaries, Jurisprudence

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Tax breaks for higher education: tax policy or tax pandering?

Article Abstract:

The various tax credits which provide benefits to higher education which were enacted as part of the Taxpayer Relief Act of 1997 are not grounded in sound tax or educational policy. The tax benefits primarily accomplish political appeasement of the populace and do not even aid low-income families which are the group most hurt by high tuition costs. Other more progressive methods, such as direct grants, would more likely serve the stated purposes of increasing access to and quality of higher education.

Tuition tax credits

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National interests in the international tax game

Article Abstract:

International tax law should be aimed at achieving domestic policy goals which include interests beyond mere fiscal tax policy. Global tax neutrality is a goal which is difficult to attain largely for political reasons. The US system of international taxation should tax foreign sourced income of U.S. residents in such a way as to increase the likelihood that investments are made in accordance with domestic social or political policy.

International aspects, Double taxation, Domestic policy

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