Abstract

http://ssrn.com/abstract=620823
 
 

Footnotes (52)



 


 



Does the Tax Law Discriminate Against the Majority of American Children: The Downside of Our Progressive Rate Structure and Unbalanced Incentives for Higher Education?


Lester B. Snyder


University of San Diego School of Law


San Diego Law Review, Vol. 41, No. 3, 2004

Abstract:     
Our graduate income tax structure provides an incentive to shift income to lower-bracket family members. However, some parents have much more latitude to shift income to their children than do others. Income derived from services and private business - by far the majority of American income - is less favored than income derived from publicly traded securities. The rationale given for this discrimination is that parents in services or private business, as opposed to those in securities, do not actually part with control of their property. This article explores these tax broader (yet subtle) tax benefits and their impact on the majority of children seeking a higher education. Proposed solutions to this lack of uniformity are discussed.

Number of Pages in PDF File: 40

Keywords: income tax, progressive rate structure, higher education

JEL Classification: H20, H24, H29, I22, K10, K34

Accepted Paper Series


Download This Paper

Date posted: November 16, 2004  

Suggested Citation

Snyder, Lester B., Does the Tax Law Discriminate Against the Majority of American Children: The Downside of Our Progressive Rate Structure and Unbalanced Incentives for Higher Education?. San Diego Law Review, Vol. 41, No. 3, 2004. Available at SSRN: http://ssrn.com/abstract=620823

Contact Information

Lester B. Snyder (Contact Author)
University of San Diego School of Law ( email )
5998 Alcala Park
San Diego, CA 92110-2492
United States
619-260-4613 (Phone)
Feedback to SSRN


Paper statistics
Abstract Views: 1,138
Downloads: 66
Download Rank: 204,318
Footnotes:  52

© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo3 in 0.343 seconds