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Congress, Public Values, And The Financing Of Private Choice, Mary L. Heen
Congress, Public Values, And The Financing Of Private Choice, Mary L. Heen
Law Faculty Publications
This Article examines the financing dimension of private choice, with a focus on Congress’s taxing and spending decision-making processes. The Article begins with an overview of the financing and performance dimensions of privatization decisions, followed by an analysis of how taxation relates to both dimensions. Private choice can be financed individually, that is, paid for by an individual’s own resources, facilitated by general tax reduction. Alternatively, private choice can be financed collectively by using tax revenues (or borrowed funds) to pay for privately provided goods and services. The tendency in political debate to conflate those two forms of financing, as …
Welfare Reform, Child Care Costs, And Taxes: Delivering Increased Work-Related Child Care Benefits To Low-Income Families, Mary L. Heen
Welfare Reform, Child Care Costs, And Taxes: Delivering Increased Work-Related Child Care Benefits To Low-Income Families, Mary L. Heen
Law Faculty Publications
This Article focuses specifically on.tax-transfer integration of work-related child care assistance. Part I discusses the current child care assistance available to low-income workers through direct transfer programs and through the income tax system. Part II describes the need for increased child care funding and the failure of current welfare reform proposals to meet that need. Part III examines the theoretical and practical issues that must be addressed before the tax system is used as a mechanism for delivering increased child care assistance. to low-income families. Part IV critiques a proposed funding mechanism that would redirect tax benefits to lower income …