The psychology of taxes: why they drive us crazy, and how we can make them sane

Article Abstract:

The psychological factors at work in the public's aversion to taxation need to be understood as well as the political and economic factors, and an alternative understanding of taxation needs to be promoted through IRS relations with the public and other reforms. Dysfunction in the tax collection efforts of the IRS have led to perception of the IRS as the enemy. Reforms should focus on providing citizens with incentives to promote tax compliance instead of avoidance, providing a private right of action for tax evasion, making tax policy more explicit and improving public relations.

Psychological aspects, Analysis, Tax reform, Taxpayer compliance

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Tax treatment of a new animal: health care providers who are neither employees nor independent contractors

Article Abstract:

The health care industry has followed the tax revenue-depleting trend of the often illegitimate classification of employees as independent contractors. Physicians employed by managed care institutions are increasingly more like employees than independent contractors when examining relevant principles, including those established in tort law. The IRS has been more aggressive in dealing with the problem in general, but IRS principles should not yet be applied to physicians.

United States, Officials and employees, Physicians, Medical professions, Health maintenance organizations, Workers, Independent contractors

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Taxing personhood: estate taxes and the compelled commodification of identity

Article Abstract:

The US system of estate taxation is theoretically incapable of consistent and reliable treatment of newer intangible forms of property such as the right of publicity. The system requires estate inclusion and valuation of all property interests owned by decedents at the time of death. The estate tax system should be modified to coincide with the income tax system where the concept of income recognizes human dignity and does not treat wealth as per se fungible.

Personal Taxes, Publicity (Law), Right of publicity, Decedents' estates, Valuation, Intangible property, Intangible assets, states

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