000			01446nab a2200229 c 4500
999			_c149964 _d149964
003			ES-MaIEF
005			20241111134931.0
007			ta
008			241111t2024 us ||||| |||| 00| 0 eng d
040			_aES-MaIEF _beng _cES-MaIEF
100			_964306 _aBrooks, John R.
245	1	4	_aThe (non) taxation of student debt cancellation _b statutory misinterpretation and normative conflict _cJohn R. Brooks
504			_aBibliografía
520			_aStudent debt cancellation is an increasingly important form of subsidy for higher education and reflects a shift toward financing higher education with income-contingent loans. But the legal formalities of debt cancellation expose borrowers to the risk of taxation, especially after 2025. This paper shows that the Internal Revenue Service and the Treasury’s position that student debt cancellation is sometimes taxable is based on a misreading of the tax code and its history. It is further argued that this misreading arises in part because of the conflicting norms of tax policy and nontax social policy, a conflict that arises in other transfer contexts as well.
650		4	_944900 _aGASTOS EN EDUCACION
650		4	_943896 _aESTUDIANTES UNIVERSITARIOS
650		4	_948108 _aPRESTAMOS
650		4	_970274 _aCONDONACIÓN
650		4	_942888 _aESTADOS UNIDOS
773	0		_9172487 _oOP 233/2024/3 _tNational Tax Journal _w(IEF)86491 _x 0028-0283 _g v.77, n.3, september 2024, p.623-653
942			_cART