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
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, SeabornAccepted Paper Series
Date posted: May 12, 2008
© 2015 Social Science Electronic Publishing, Inc. All Rights Reserved.
This page was processed by apollo7 in 0.344 seconds