TaxProf Blog

Thursday, August 5, 2021

Bird-Pollan Reviews Davis’s Elective Egg Freezing And The Future Of The Medical Expense Deduction

Jennifer Hen-Pollan (Kentucky; Google Scholar), Taxing the Brave New World: A Comment on Professor Tessa Davis’s Article ‘Freezing the Future: Elective Egg Freezing and the Future of the Medical Expense Deduction’, 107 Ky. L.J. On-line 1 (2019):

This brief overview piece examines Professor Tessa Davis’s article within the Kentucky Legislation Journal referred to as “Freezing the Future”. Davis’s piece explores the tax penalties of elective egg freezing and the discriminatory age and gender issues related to these tax penalties. In the end, Davis’s piece offers us a contemporary lens by means of which to consider tax because it performs out in the true world, and the best way that the facially impartial tax code has meaningfully completely different impacts on sure teams of individuals.

One normal line of reasoning on this planet of tax legislation scholarship claims that the tax legislation is goal, treating all taxpayers in the identical method and ignoring the particularities that make taxpayers distinct from each other. Taxpayers are measured solely by their revenue! Since all people are handled precisely the identical, no matter any distinguishing traits, nothing may very well be extra goal than the tax legislation. Financial place is the one factor that issues! For many years, this mannequin of objectivity has been held up as the usual in tax coverage debates. Nonetheless, in recent times, students have began to comprehend that assuming all taxpayers are (or must be) alike within the eyes of the tax legislation forces all taxpayers to adapt to a norm.

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