Does the Tax Law Discriminate Against the Majority of American Children?

Posted: 20 Aug 2004

See all articles by Lester B. Snyder

Lester B. Snyder

University of San Diego School of Law

Abstract

Snyder argues that the federal graduated income tax structure provides an incentive to split income with lower-bracket family members. He believes that some parents have much more latitude to shift income to their children than do others. He gives as an example income derived from services and private business - by far the majority of American income - which, he finds, is less favored than income derived from publicly traded securities. The rationale given for this discrimination is that parents in services or private business, as opposed to those in securities, do not part with control of their property. This article discusses Snyder's proposed solutions to this lack of uniformity.

Suggested Citation

Snyder, Lester B., Does the Tax Law Discriminate Against the Majority of American Children?. Available at SSRN: https://ssrn.com/abstract=580162

Lester B. Snyder (Contact Author)

University of San Diego School of Law

5998 Alcala Park
San Diego, CA 92110-2492
United States

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