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Tuesday, March 14, 2023

Kleiman: Improverishment By way of Taxation

Ariel Jurow Kleiman (Loyola-L.A.; Google Pupil), Improverishment By way of Taxation, 170 U. Pa. L. Rev. 1451 (2022):

Upenn law reviewConsidered within the combination, the U.S. fiscal machine is modern, reduces inequality, and cuts poverty. The machine improves on marketplace results by way of shifting revenue from wealthy to deficient. But this chicken’s eye view rings hole at the floor, the place thousands and thousands of taxpayers throughout the USA are made deficient or poorer by way of paying their state and federal taxes. In fact, whilst the U.S. fiscal machine is also extensively equalizing and poverty lowering, for lots of suffering families, it’s impoverishing.

This Article gives a brand new method to measure taxation of low-income families in the USA, presenting an idea known as fiscal impoverishment. Taxpayers are fiscally impoverished when they’re made deficient or poorer by way of paying state and federal taxes, after accounting for positive offsetting coins or near-cash public advantages they’re prone to obtain. Distinct from the mixture and nameless measures during which we usually assess our tax and switch machine, fiscal impoverishment is dynamic and individualized. It highlights person human dignity and implicates the commercial duties of the state vis-à-vis low-income taxpayers.

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