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Tuesday, March 14, 2023
Kleiman: Improverishment By Taxation
Ariel Jurow Kleiman (Loyola-L.A.; Google Scholar), Improverishment By Taxation, 170 U. Pa. L. Rev. 1451 (2022):
Seen within the mixture, the U.S. fiscal system is progressive, reduces inequality, and cuts poverty. The system improves on market outcomes by transferring revenue from wealthy to poor. But this hen’s eye view rings hole on the bottom, the place hundreds of thousands of taxpayers throughout america are made poor or poorer by paying their state and federal taxes. In fact, whereas the U.S. fiscal system could also be broadly equalizing and poverty lowering, for a lot of struggling households, it’s impoverishing.
This Article presents a brand new solution to measure taxation of low-income households in america, presenting an idea referred to as fiscal impoverishment. Taxpayers are fiscally impoverished when they’re made poor or poorer by paying state and federal taxes, after accounting for sure offsetting money or near-cash public advantages they’re more likely to obtain. Distinct from the combination and nameless measures by which we sometimes assess our tax and switch system, fiscal impoverishment is dynamic and individualized. It highlights particular person human dignity and implicates the financial tasks of the state vis-à-vis low-income taxpayers.
https://taxprof.typepad.com/taxprof_blog/2023/03/kleiman-improverishment-by-taxation.html
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