Abstract

http://ssrn.com/abstract=1130497
 
 

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Taxing Families Fairly


Patricia A. Cain


Santa Clara University - School of Law


Santa Clara Univ. Legal Studies Research Paper No. 08-53
Santa Clara Law Review, Vol. 48, No. 805, 2008

Abstract:     
This article focuses on the historical role of state marital property law in shaping the current federal tax rules regarding taxation of the family. Now that a number of states have granted status recognition to same-sex couples and granted them marital property rights, the tension between state property law and federal tax law has produced new problems. This article identifies those problems and proposes a solution that would restore uniformity and tax all families fairly.

Number of Pages in PDF File: 52

Keywords: Same-sex couples, community property, registered domestic partners, taxation, income tax, joint returns, Seaborn

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Date posted: May 12, 2008  

Suggested Citation

Cain, Patricia A., Taxing Families Fairly. Santa Clara Univ. Legal Studies Research Paper No. 08-53; Santa Clara Law Review, Vol. 48, No. 805, 2008. Available at SSRN: http://ssrn.com/abstract=1130497

Contact Information

Patricia A. Cain (Contact Author)
Santa Clara University - School of Law ( email )
500 El Camino Real
Santa Clara, CA 95053
United States
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