While we’re on the topic of sexuality, taxes and academic elites with way too much time on their hands check out this post from Paul Caron: Motro: Preglimony Shari Motro (Richmond) has published Preglimony, 63 Stan. L. Rev. 647 (2011). Here is the abstract: Unmarried lovers who conceive are strangers in the eyes of the law. If [...]
Entries from March 2011
Idle Academic Proposes a “Pregnancy Support Deduction”
March 31st, 2011 · 4 Comments
Tags: Politics of Taxes · Tax Policy
The Sexuality of Taxes?
March 31st, 2011 · 3 Comments
The tax code is so complex that most taxpayers can’t even figure out how to report their charitable contributions. Yet, this sad fact hasn’t deterred our friends in academia from trying to complicate tax policy even further by dedicating an entire symposium to the urgent topic of The Intersection of Tax, Gender and Sexuality. Paul Caron reports: The Georgetown Journal of Gender and the [...]
Tags: Opinion · Politics of Taxes · Tax Policy
Tax Gap Closers Focus on Small Business
March 31st, 2011 · 1 Comment
WebCPA reports that American small businesses are being disproportionately targeted as part of the Obama administration’s efforts to close the tax gap: Small businesses are disproportionately affected by measures to close the tax gap—the difference between taxes owed and taxes paid—according to a new study by the Small Business Administration’s Office of Advocacy The study, [...]
Tags: IRS Audits · Tax Collections
Profile of a Tax Cheat
March 28th, 2011 · 1 Comment
Seth Perlman of the AP tells us what a tax cheat looks like: What’s the demographic profile of a tax cheat? Well, it’s not so different from the type of person who engages in a range of other risky behaviors: young and male. Sixty-four percent of those who admitted cheating on their taxes were men, [...]
Tags: Tax Crimes
Tax Avoidance is Perfectly Legal
March 21st, 2011 · 1 Comment
U.S. Appeals Court Judge Learned Hand famously wrote in Helvering v. Gregory, 69 F.2d 809 (1934) that, [A]nyone may arrange his affairs so that his taxes shall be as low as possible; he is not bound to choose that pattern which best pays the treasury. There is not even a patriotic duty to increase one’s taxes. [...]
Tags: Tax Crimes · Tax Policy · Taxes 101 · Taxpayer Rights
20% of Americans Don’t Want the Rich to Pay Their Fair Share of Taxes
March 18th, 2011 · 5 Comments
Here’s an absolutely comical opening sentence written by Joel Wendland of the Marxist blog Political Affairs (emphasis is mine): According to recent public opinion polls, more than eight in 10 Americans want the rich to pay a fair share to cut the deficit. Ya think? Could Mr. Wendland possibly be stupid enough to have polled Americans with the question, “do you want [...]
Tags: Politics of Taxes · Tax Policy · The Economy
The American Dream is Alive and Kicking
March 17th, 2011 · 1 Comment
CNN Money reports that the number of people the left hates increased by 8% in 2010: The millionaire population jumped in the U.S. by 8% last year, fueled by the stock market recovery, according to an industry report on Wednesday. The number of U.S. households worth at least $1 million rose to 8.4 million in [...]
Tags: News · The Economy








