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Taxation & Estate Planning

: TaxProf Blog

Brooks: The Standard Deduction and the Progressivity/Simplification Conflict

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John R. Brooks (Climenko Fellow, Harvard) has posted Doing Too Much: The Standard Deduction and the Conflict Between Progressivity and Simplification, 2 Colum. J. Tax L. ___ (2011), on SSRN. Here is the abstract: In U.S. federal income tax, the standard deduction, along with the personal exemptions, provides taxpayers with...

Full post as published by TaxProf Blog on August 04, 2010 (boomark / email).

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