Tax 2018: Requiem for Ability to Pay

Alice G. Abreu, Tax 2018: Requiem for Ability to Pay, 51 Loyola L.A. L. Rev. 1 (2018).

This Essay analyzes four changes made by the 2017 tax regulation and argues that each unmoors the determinations of the tax base from the foundational concept that taxation should be based on ability to pay. It was reviewed by Neil Buchanan, The Ability to Pay Principle and the Counterintuitive Distributive Justice Analysis of Alimony Payments, JOTWELL, (July 2, 2018).