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Unintended Consequences? Undocumented, Working Poor Families And The Refundable Child Tax Credit, Francine J. Lipman
Unintended Consequences? Undocumented, Working Poor Families And The Refundable Child Tax Credit, Francine J. Lipman
Francine J. Lipman
Immigrants toil in sweatshops for torturously long days at sub-minimum wages, which may or may not be paid, with little meaningful recourse. Immigrant workers with and without authorization to work in the United States are disproportionately represented among the lowest earners. The average wage among all low-wage immigrant workers was $14,400 in 2001. Moreover, almost half of immigrant workers earned less than twice the minimum wage. These hard working individuals are living in poverty.
The Earned Income Tax Credit (EITC) lifts almost 20 million low-income working individuals out of poverty every year. Unfortunately, the EITC does not apply if a …
Anatomy Of A Disaster Under The Internal Revenue Code, Francine J. Lipman
Anatomy Of A Disaster Under The Internal Revenue Code, Francine J. Lipman
Francine J. Lipman
In October 2003, California experienced record-breaking wildfires. The devastation from this catastrophic disaster was pervasive and staggering. The raging fires instantly turned several thousand homes and businesses together with the everyday and precious stuff of life into ashes. Thousands of families lost everything except the clothes on their backs. While the nation and the survivors were amazed that few lives were lost, the rebuilding process was and continues to be overwhelming. In addition to the emotional, physical, and financial demands of rebuilding, the tax consequences can be costly, complicated and unforeseen.
This article provides a systematic primer of the tax …