Download This PaperAlimony in Tax Reform
Tax Notes, Vol. 157, No. 11, pp. 1629-1631, December 2017
Indiana University Robert H. McKinney School of Law Research Paper No. 2017-15
5 Pages Posted: 11 Jan 2018 Last revised: 9 Feb 2018
Date Written: December 11, 2017
Abstract
The proposed changes to the current tax treatment of alimony do not take family law into account and would have the unintended effect of reducing alimony transfers. Although the current tax treatment of alimony has a substantial influence over matters of family law, its impact on the public fisc is small. If the goal of the proposed modifications is to preserve revenue, enforcement of section 71 is a better approach than denying special tax treatment to alimony.
Keywords: tax reform, tax, alimony deduction, alimony, family law, tax law, domestic relations
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