Wednesday, April 3, 2024
Credit, Law Professor Blogs Network, By The Nonprofit Blogger Named Below
Tax law is full of examples of tax benefits conditioned on nondiscrimination rules. Not the sort of discrimination social science is most often concerned with. Discrimination favoring “top hats” on the job, that sort of thing. For example, otherwise nontaxable fringe benefits are taxed to highly compensated employees if they not offered generally to all other employees. Qualified deferred comp plans are all about nondiscrimination rules. That makes sense. Its a simple enough axiom that fiscal policy should not intentionally or unnecessarily favor people based on wealth.
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Categories: National Headlines
