Archives for March 2011

Idle Academic Proposes a “Pregnancy Support Deduction”

Idle Academic Proposes a “Pregnancy Support Deduction”

While we’re on the topic of sexuality, taxes and academic elites with way too much time on their hands check out this post from Paul Caron: Motro: Preglimony Shari Motro (Richmond) has published Preglimony, 63 Stan. L….

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The Sexuality of Taxes?

The Sexuality of Taxes?

The tax code is so complex that most taxpayers can’t even figure out how to report their charitable contributions. Yet, this sad fact hasn’t deterred our friends in academia from trying to complicate tax policy even further by dedicating an entire symposium…

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Tax Gap Closers Focus on Small Business

Tax Gap Closers Focus on Small Business

WebCPA reports that American small businesses are being disproportionately targeted as part of the Obama administration’s efforts to close the tax gap: Small businesses are disproportionately affected by measures to close the tax gap—the difference…

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Profile of a Tax Cheat

Profile of a Tax Cheat

Seth Perlman of the AP tells us what a tax cheat looks like: What’s the demographic profile of a tax cheat? Well, it’s not so different from the type of person who engages in a…

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Tax Avoidance is Perfectly Legal

Tax Avoidance is Perfectly Legal

U.S. Appeals Court Judge Learned Hand famously wrote in Helvering v. Gregory, 69 F.2d 809 (1934) that, [A]nyone may arrange his affairs so that his taxes shall be as low as possible; he is not bound…

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