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1、FEDERALINCOMETAXOUTLINENormsofTaxPolicy1.ECONOMICNEUTRALITY-taxlawshouldinterfereaslittleaspossiblewitheconomicdecisionmaking(shouldstillmaintainsameworkvs.leisure,spendvs.save,consumevs.investregardlessoftax)2.FAIRNESS-verticalequity-personsindifferentcircumstancesshouldbetreate
2、ddifferently(Regression,proportionality,progression)-foreconomicneutrality-iftherewasaheadtax(flatdollaramountforeveryone;forexample,everyonepays$20,000ayear),thiswouldcompletelysatisfyproblem-unacceptablesocietal,unfair(violatesverticalequity)-standardforverticalequity-progressi
3、vesystem(proportionpaidintaxesincreasesastaxincreases)(flatratetax-sameproportion,regressive-reversewhatwehavedone,taxratedecreasesasincomeincreases)-debatetypicallybetweenprogressiveandflatrate-whyisprogressivechosen?1.benefitbasedtaxation(income>benefit)problem:isincomereallysh
4、owinghowmuchbenefityouget?2.Lowincomepeoplemoreaffectedbytaxsystem,ittakesawayfromtheiressentialsproblem:couldaddressthisinotherways,byallowingaliberalexemption,suchastheamountnecessarytostayabovepovertyline3.Makeupforunfairnessofotherelementsofthetaxsystem(salestax,SStax,etc.)4.
5、AbilitytoContributetotheSystem/PayThiscouldalsobeaddressedbyflatratewithexemptionamongButathigherrate,lessburdensomeforB.GatesthanforpeopletopaylessPointatwhichextraincomeislessvaluable(decreasingutility)(isthisreallytruewithmoneythough?)5.Normofequalsacrifice?ProblemSet#11(a)à§1
6、(c)-“unmarriedindividuals-thereisherbyimposedonthetaxableincomeofeveryindividual…”-nostatutorydefinitionofindividual-Congressissilent-whattoinferfromthis-everyindividual-anyhumanbeing,Keishafitsthisdefinition,so1capplies-HowdoweknowifthisiswhatCongressmeant?Congresscouldhavedefin
7、edthewordbutdidn’tFirstPrincipleofStatutoryConstruction:Absenceofastatutorydefinitionimpliesthatitshouldbeinterpretedaccordingtocommonusage/ordinaryunderstandingofthewordsCongressprobablyintendedittoapplytoaninfant-butthishaspracticaldifficulties(can’twritecheck,etc.)-§6012(b)-fi
8、lingreturnsonbehalfofincapacitatedperson
