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Center for Tax Law and Public Policy

Center for Tax Law and Public Policy

Center for Tax Law and Public Policy
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  • Home
  • About
  • Leadership and Faculty
  • Impact
    • Faculty Impact
    • Student Impact
  • Opportunities
    • Low Income Taxpayer Clinic
    • Student Scholarships & Awards
    • VITA at Temple
    • Degrees and Certificate Programs
  • Speakers & Events
    • The Frank & Rose Fogel Lecture
    • Tax Policy and Administration Colloquium
    • Careers in Tax: Panel Discussions
    • Other Events and Symposia
  • News
  • Make a Gift

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).

Temple Law Center for Tax Law and Public Policy
1719 North Broad Street
Philadelphia, PA 19122
(215) 204-7861

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