{"id":684,"date":"2019-10-01T09:22:07","date_gmt":"2019-10-01T13:22:07","guid":{"rendered":"https:\/\/law.temple.edu\/taxcenter\/?p=684"},"modified":"2019-10-01T09:22:07","modified_gmt":"2019-10-01T13:22:07","slug":"tax-2018-requiem-for-ability-to-pay","status":"publish","type":"post","link":"https:\/\/law.temple.edu\/taxcenter\/2019\/10\/01\/tax-2018-requiem-for-ability-to-pay\/","title":{"rendered":"Tax 2018: Requiem for Ability to Pay"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\"><strong>Alice G. Abreu<\/strong>, <a href=\"https:\/\/papers.ssrn.com\/sol3\/papers.cfm?abstract_id=3154691\"><em><strong>Tax 2018: Requiem for Ability to Pay<\/strong><\/em><\/a>, 51 Loyola L.A. L. Rev. 1 (2018).<\/h2>\n\n\n\n<p>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, <em><a href=\"https:\/\/tax.jotwell.com\/the-ability-to-pay-principle-and-the-counterintuitive-distributive-justice-analysis-of-alimony-payments\/\">The Ability to Pay Principle and the Counterintuitive Distributive Justice Analysis of Alimony Payments<\/a><\/em>, JOTWELL, (July 2, 2018).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 &#8230; <\/p>\n<p class=\"read-more-container\"><a title=\"Tax 2018: Requiem for Ability to Pay\" class=\"read-more button\" href=\"https:\/\/law.temple.edu\/taxcenter\/2019\/10\/01\/tax-2018-requiem-for-ability-to-pay\/#more-684\" aria-label=\"Read more about Tax 2018: Requiem for Ability to Pay\">Read More<\/a><\/p>\n","protected":false},"author":11,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"advgb_blocks_editor_width":"","advgb_blocks_columns_visual_guide":"","ghostkit_customizer_options":"","ghostkit_custom_css":"","ghostkit_custom_js_head":"","ghostkit_custom_js_foot":"","ghostkit_typography":"","generate_page_header":"","footnotes":""},"categories":[2],"tags":[10,14],"coauthors":[],"class_list":["post-684","post","type-post","status-publish","format-standard","hentry","category-impact","tag-featured","tag-full-time-faculty","infinite-scroll-item"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Tax 2018: Requiem for Ability to Pay - Center for Tax Law and Public Policy<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/law.temple.edu\/taxcenter\/2019\/10\/01\/tax-2018-requiem-for-ability-to-pay\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tax 2018: Requiem for Ability to Pay - Center for Tax Law and Public Policy\" \/>\n<meta property=\"og:description\" content=\"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 ... Read More\" \/>\n<meta property=\"og:url\" content=\"https:\/\/law.temple.edu\/taxcenter\/2019\/10\/01\/tax-2018-requiem-for-ability-to-pay\/\" \/>\n<meta property=\"og:site_name\" content=\"Center for Tax Law and Public Policy\" \/>\n<meta property=\"article:published_time\" content=\"2019-10-01T13:22:07+00:00\" \/>\n<meta name=\"author\" content=\"Alice G. Abreu\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Alice G. 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