Saving Private Ryan's Tax Refund
American Bar Association - Section of Taxation News Quarterly, Vol. 29, No. 1, Fall 2009
3 Pages Posted: 29 Oct 2009 Last revised: 2 Nov 2009
Date Written: November 1, 2009
Abstract
Sergeant Horvath: This time the mission IS a man. Saving Private Ryan (1998)
Almost two million men and women serve the United States as enlisted personnel in the Army, Navy, Marines and Air Force. This essay will examine certain tax provisions unique to members of the armed forces and suggest a sweeping procedural change to save Private Ryan's tax refund. The proposed change is structured to better serve the unique demographics of the targeted taxpayers. A threshold issue when designing a tax benefit should be "Who is the targeted taxpayer?" Thus, the essay begins with a review of the demographics of this population to ascertain Private Ryan's typical tax profile. The essay concludes with a proposal to better serve those that serve.
Keywords: members of the armed services, military, enlisted soldiers, tax policy, taxation, earned income tax credit, working poor taxpayers, tax compliance, tax systems, simple returns, ReadyReturn
JEL Classification: H20, H21, H22, H23, H24, H53, H56, I38, K34, L98, N40, Z10, P46, O15
Suggested Citation: Suggested Citation