Tax Justice and Same-Sex Domestic Partner Health Benefits : An Analysis of the Tax Equity for Health Plan Beneficiaries Act

Under DOMA, tax exemptions for employer-provided health benefits are available unequally to same-sex and opposite-sex spouses. The Tax Equity for Health Plan Beneficiaries Act would make the law more equitable, but it should also extend the tax exclusion for dismemberment benefits to same-sex partners

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Year of publication:	2015
Authors:	Layser, Michelle D.
Publisher:	[2015]: [S.l.] : SSRN
Subject:	Steuergerechtigkeit \| Tax fairness \| Krankenversicherung \| Health insurance \| Betriebliche Sozialleistungen \| Employee benefits \| Steuervergünstigung \| Tax incentive

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Extent:	1 Online-Ressource (51 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: University of Hawaii Law Review, Vol. 32, No. 73, 2009 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments 2009 erstellt
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10013015614