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It Takes A Federalist Village: A Revitalized Property Tax As The Linchpin For Stable, Effective K-12 Public Education Funding, Mildred Wigfall Robinson
It Takes A Federalist Village: A Revitalized Property Tax As The Linchpin For Stable, Effective K-12 Public Education Funding, Mildred Wigfall Robinson
Richmond Journal of Law and the Public Interest
Public education in the United States is a big business. In the fall of 2011, more than 55.5 million students from kindergarten through 12th grade were expected to enroll in the nation's public schools at a total cost of $599,145,678,000. Though it is a service provided by local governments, its cost is borne by local, state, and, to a more limited extent, federal taxpayers. Providing public education is a massive undertaking and no one level of government can solely bear its cost. Governmental revenue sources, from which allocated shares of expense are presently borne, differ. Local funding is provided predominately …
Reforming 501(C)(3): Putting The Charity Back In The Charitable Deduction, Jennifer Mccrabb Black
Reforming 501(C)(3): Putting The Charity Back In The Charitable Deduction, Jennifer Mccrabb Black
Richmond Journal of Law and the Public Interest
This paper seeks to lay out a proposal to redefine what it takes to receive tax-deductible donations. Part H of this paper will summarize the current state of the law as it applies to the charitable contribution deduction and the qualification for tax exemption under the Internal Revenue Code. Part III discusses the Charities Act 2006, a recent British act aimed at attempting to redefine charity for England and Wales by requiring organizations to prove that they provide a public benefit before receiving the benefits of being a charity. Part IV proposes additions and changes to the Internal Revenue Code …
Taxing The Disabled: The Irs, The Insurance Industry, And The Disability Waiver Of Premium Rider, Andrew Strelka
Taxing The Disabled: The Irs, The Insurance Industry, And The Disability Waiver Of Premium Rider, Andrew Strelka
Richmond Journal of Law and the Public Interest
This Comment discusses the current tax methods being applied to the disability waiver of premium rider, an optional addition to life insurance policies' that waives subsequent annual premiums in the event the policyholder becomes disabled. This Comment will show that the seminal case regarding the taxation of disability waiver of premium riders, Estate of Wong Wing Non v. Commissioner, has been misconstrued by both the IRS and the insurance industry. This has allowed for the existence of two scenarios where a disabled policyholder is subjected to an unexpected tax liability he would have avoided but for the onset of disability. …
Welfare Reform, Work-Related Child Care, And Tax Policy: The "Family Values" Double Standard, Mary L. Heen
Welfare Reform, Work-Related Child Care, And Tax Policy: The "Family Values" Double Standard, Mary L. Heen
Richmond Journal of Law and the Public Interest
The welfare reform legislation signed into law last year repeals the entitlement to welfare and imposes strict time limits on the receipt of benefits. Although federal work requirements have been in effect for nearly thirty years, the new law requires the states to meet more stringent work participation levels and makes the work requirements applicable to mothers with younger children.The shift in the welfare paradigm toward mandatory wage work for mothers with young children has not been accompanied, however, by a corresponding policy shift toward universal or affordable child care.
The Earned Income Tax Credit And Welfare Reform, James Williams
The Earned Income Tax Credit And Welfare Reform, James Williams
Richmond Journal of Law and the Public Interest
The focus of this paper is the EITC and its important role in welfare reform. The current welfare system has been criticized on the grounds that it does not promote and encourage work. Critics also claim that welfare welfare is ineffective in reducing poverty, especially among children. The EITC addresses several of these complaints. First, the EITC "[i]s strongly pro-work. Only working families qualify for it. In addition, unlike welfare benefits, EITC payments rise rather than fall with earnings across that critical low-income range where we want to encourage work effort." Proponents of the EITC, such as Senator Bill Bradley …