UNLABELLED HEALTH CARE TAX CAP: With health reform a major priority of the new 111th Congress and President Barack Obama, this Issue Briefexamines the administrative and implementation issues that arise from one of the major reform proposals: Capping the exclusion of employment-based health coverage from workers' taxable income. CURRENT TAX TREATMENT The amount that employers contribute towar...

Kinglsey Martin has 25 years experience in field of legal practice, including 15 years dedicated to law office technology. Martin started his professional career as a lawyer, having graduated with law degrees from Oxford University and Harvard Law School. He practiced law in the United Kingdom and the United States for five years, specializing in tax law. Martin has worked with a number of law ...

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The UF College of Law has a course entitled Economics of the Family. Developed as part of the Family Law Certificate Program, the class covers the quantitative aspects of Family Law: alimony, child support, distribution of property, marriage contracts, social security, child care and elder care costs, adoption expenses, education expenses, heart balm actions, the tax consequences of each topic,...

Taxes have major costs beyond the collected revenue: deadweight from distorted incentives, compliance and enforcement costs, etc. A simple market mechanism, the Equity Tax, avoids these problems for the trickiest cases: corporate, dividend, and capital gains taxes. It exploits the ability of the share prices to reflect the expected true annual return (as perceived by investors, not as defined b...

Taxes have major costs beyond the collected revenue: deadweight from distorted incentives, compliance and enforcement costs, etc. A simple market mechanism, the Equity Tax, avoids these problems for the trickiest cases: corporate, dividend, and capital gains taxes. It exploits the ability of the share prices to reflect the expected true annual return (as perceived by investors, not as defined b...

At first glance, the elimination of the corporate tax on business seems an obvious method of attracting new firms to the state and promoting the expansion of existing firms. And in fact, states and localities have been offering tax incentives, usually in the form of reduced property taxes or corporate income tax credits, to firms for many years. Under current law, Georgia imposes a 6 percent ta...