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- W3123138819 abstract "What is the proper tax treatment of mixed business and personal expenses? This question has much baffled legislators, courts and legal academics. This Article proposes a new approach to this question that justifies the strict elimination of any deduction for mixed expenditures. Namely, the tax code should seek to tax status itself, not merely to redistribute wealth or improve welfare. This Article argues that the social status that accompanies mixed expenses justifies eliminating the deduction and fully taxing the individual, regardless of whether the individuals actually benefits from the social status gained. The central justification for taxing social status is based on the theory of relational egalitarianism which calls for social policy to shift its focus from redistribution of resources and welfare, to the social relationships among individuals in society. Furthermore, the argument for taxing status has broader implications beyond the case of mixed expenditures: This Article therefore also addresses the tax treatment of fringe benefits, executive compensation, consumption of luxury goods, and charitable contributions." @default.
- W3123138819 created "2021-02-01" @default.
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- W3123138819 date "2015-01-01" @default.
- W3123138819 modified "2023-09-27" @default.
- W3123138819 title "Taxing Status: Tax Treatment of Mixed Business and Personal Expenses" @default.
- W3123138819 hasPublicationYear "2015" @default.
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