Law Commons^™

Daca's Tax Benefits Highlight The Need For Broader Immigration Reform, Jacqueline Lainez Flanagan

Journal Articles

America’s aging population and declining birth rates are negatively affecting the nation’s Social Security and Medicare safety nets, reducing tax revenue, and weakening the broader economy.1 Meanwhile, immigration is increasing workforce participation by expanding the number of young adults in the United States.2 Despite political setbacks, the Deferred Action for Childhood Arrivals (DACA) program exemplifies the economic and tax benefits of immigration, providing data and the impetus for a better way forward. Although not all DACA-eligible youth have registered for it, it is estimated that in 2017 alone, more than $2.2 billion in federal taxes were paid by DACA-eligible youth …

Reforming Age Cutoffs, Govind C. Persad

Sturm College of Law: Faculty Scholarship

This Article examines the use of minimum age cutoffs to define eligibility for social insurance, public benefits, and other governmental programs. These cutoffs are frequently used but rarely examined in detail. In Part I, I examine and catalogue policies that employ minimum age cutoffs. These include not only Medicare and Social Security but also other policies such as access to pensions and retirement benefits, eligibility for favorable tax treatment, and eligibility for discounts on governmentally provided goods and services. In Part II, I examine different rationales underlying eligibility and discuss the imperfect fit between these rationales and the use of …

Inmates May Work, But Don't Tell Social Security, Stephanie Mcmahon

Faculty Articles and Other Publications

This Article examines the ways in which inmates are carved out of the protections offered by the Social Security and Medicare systems. By statute, inmates are unable to receive Social Security or disability benefits while incarcerated. Additionally, in many circumstances, their labor does not constitute employment for purposes of calculating quarters of employment for benefits. Therefore, inmates may work their entire prison sentence and, yet, on release discover that they no longer have sufficient years left in their working lives to earn the benefits of Social Security for themselves or their dependents. As the United States grapples with its mass …

Disability, Universalism, Social Rights, And Citizenship, Samuel R. Bagenstos

Articles

The 2016 election has had significant consequences for American social welfare policy. Some of these consequences are direct. By giving unified control of the federal government to the Republican Party for the first time in a decade, the election has potentially empowered conservatives to ram through a bill to repeal the Affordable Care Act—the landmark “Obamacare” law that marked the most significant expansion of the social welfare state since the 1960s. Other consequences are more indirect. Both the election result itself, and Republicans’ actions since, have spurred a renewed debate within the left-liberal coalition regarding the politics of social welfare …

Aging Policy Design: Building From Anne Alstott, Katharine B. Silbaugh

Shorter Faculty Works

In her intriguing lecture, Professor Anne Alstott reminds us that legal scholarship enjoys a unique niche between justice and policy. Political scientists and philosophers evaluate justice, while legal scholars ask where and how justice can be achieved pragmatically. Alstott calls this our comparative advantage, the merging of justice and practicality. This introduction perfectly frames the work Alstott does in evaluating S ocial Security and other income and savings support programs for the aging and retire d population, such as tax benefits given in support of private pensions.

A Government Success Story: How Data Analysis By The Social Security Appeals Council (With A Push From The Administrative Conference Of The United States) Is Transforming Social Security Disability Adjudication, Jeffrey Lubbers, Gerald K. Ray

Articles in Law Reviews & Other Academic Journals

This Article for the special issue on the Administrative Conference of the United States ("ACUS") focuses on how a collaboration between ACUS and the Social Security Administration ("SSA") has helped SSA use data analysis to bring about significant improvements in the quality and consistency of disability case review. SSA's efforts to closely analyze numerous data points in the disability adjudication process (encouraged by ACUS recommendations) have produced information that has led to breakthroughs in how training is provided and feedback is given to Administrative Law Judges and other key staff, which has in turn led to improved productivity and accuracy …

Identity And Narrative: Turning Oppression Into Client Empowerment In Social Security Disability Cases, Jonel Newman

Articles

No abstract provided.

Fact Sheet: What Influences Plans To Work After Ages 62 And 65?, Maximiliane E. Szinovacz, Gerontology Institute, University Of Massachusetts Boston

Gerontology Institute Publications

Timing of retirement and, implicitly, plans to work in later life have great policy relevance. They affect Social Security expenditures, employers’ pension expenditures, as well as labor force supply and demand. In light of the recent recession, it is particularly important to explore whether economic downturns and workers’ financial status influence their later-life work plans. To answer this question, we analyzed data from the nationally representative Health and Retirement Study (HRS), which included questions about expectations to work full-time after age 62 and age 65.

Conflicts Of Interest In Medicine, Research, And Law: A Comparison, Stacey A. Tovino

Scholarly Works

Several of the remarks and articles presented in this symposium have addressed conflicts of interest arising during the provision of legal counsel to individuals who are elderly, including specific conflicts of interest implicated by estate planning, retirement planning, and long-term care planning. Topics examined thus far include conflicts of interest with respect to the application of rules of confidentiality within state rules of professional conduct to elderly clients with impaired decision-making capacity; conflicts of interest involving representative payees for Social Security benefits; conflicts of interest in distributions when parents enter into marriages that are unprotected by law; and conflicts of …

Should Congress Create A Special Category Of Ssa Aljs, Jeffrey Lubbers

Articles in Law Reviews & Other Academic Journals

No abstract provided.

The Case For Reforming The Program's Spouse Benefits While "Saving Social Security", Peter W. Martin

Cornell Law Faculty Working Papers

The Social Security Act currently provides secondary benefits to the wives or widows of covered workers who retire, become disabled, or die. To qualify, a woman must have been married to the worker for a short period and must be old (sixty-two, dropping to sixty in the case of a widow, fifty in the case of a disabled widow) or caring for children under sixteen. If a wife’s or widow’s primary retired-worker or disability benefits equal or exceed her secondary benefit entitlement, she receives only the primary benefits. However, if her secondary benefit amount is greater she receives both her …

Social Security In An Era Of Retrenchment: What Would Happen If The Social Security Trust Funds Were Exhausted?, Kathryn L. Moore

Law Faculty Scholarly Articles

Social Security's income, including interest income on the Social Security trust funds' reserves, currently exceeds costs. The system, however, is facing a long-term deficit. Specifically, the Social Security Trustees project that, unless the Social Security Act is amended, by 2033 the system's reserves will be depleted, and its income will only be sufficient to cover about 75 percent of scheduled benefits.

This article addresses two questions related to the funding of Social Security. Part I discusses what would happen if the Social Security trust funds were exhausted. Part II discusses whether Congress could amend the Social Security Act to reduce …

Changing Social Security To Achieve Long-Term Solvency And Make Other Improvements: Background Factors, Issues, Options, Peter W. Martin

Cornell Law Faculty Working Papers

For years those responsible for Social Security and policy analysts have acknowledged that the present statutory framework for determining and financing program benefits is unsustainable. Nonetheless, despite the work of Presidential commissions, countless Congressional hearings, proposals for reform advanced by individuals and groups across the political spectrum, changes to Social Security that would restore its fiscal balance into the foreseeable future have repeatedly been deferred or deflected by the nation's law-makers.

This paper aims to assist analysis of and reflection on the range of options for ensuring Social Security's future while not adding yet another solvency proposal to the already …

Do Religious Tax Exemptions Entangle In Violation Of The Establishment Clause? The Constitutionality Of The Parsonage Allowance Exclusion And The Religious Exemptions Of The Individual Health Care Mandate And The Fica And Self-Employment Taxes, Edward A. Zelinsky

Faculty Articles

In Freedom From Religion Foundation v. Geithner, the Freedom From Religion Foundation (FFRF) argues that Code Section 107 and the income tax exclusion that section grants to “minister[s] of the gospel” for parsonage allowances violate the Establishment Clause of the First Amendment. This case has important implications for a new federal law mandating that individuals maintain “minimum essential” health care coverage for themselves and their dependents. That mandate contains two religious exemptions. One of these exemptions incorporates a pre-existing religious exemption from the federal self-employment tax. These sectarian exemptions raise the same First Amendment issues as does the Code’s exclusion …

The Place Of Law In Ivan Illich's Vision Of Social Transformation, Bruce K. Miller

Faculty Scholarship

This Article discusses Ivan Illich’s direction for social reform that led to his book, "Tools for Conviviality", where Illich targeted development, technology, and the exploitation of nature. Illich identified three key cultural institutions that needed to be reclaimed in order to bring about an inversion of industrial society: science, language, and law. This Article focuses on the rule of law and its central institutional invention—formal adjudication.

The Author suggests that Illich’s idealism can still be found in the law reform litigation effort and identifies the diminished stature of the ideal of disinterested adjudication as a significant threat to Illich’s hopes …

A Female Disease: The Unintentional Gendering Of Fibromyalgia Social Security Claims, Dara Purvis

Journal Articles

Social Security disability claims are not supposed to be decided based on the gender of the applicant. Reliance on the apparently neutral mechanism of clinical medical evidence, however, has a disproportionate impact on women bringing disability claims based on fibromyalgia. Recognizing and identifying disability has been delegated by Congress and the Social Security Administration almost entirely to physicians, based upon a misguided and mistaken belief that clinical medical evidence evaluated by a trained physician will answer with certainty whether an individual claimant is capable of working. Fibromyalgia, a diffuse syndrome characterized by excess pain that is overwhelmingly diagnosed in women …

Miami's Medical-Legal Partnership: Preparing Lawyers And Physicians For Holistic Practice, Jonel Newman

Articles

No abstract provided.

Disability Rights, Welfare Law, Mark Weber

College of Law Faculty

This article asks how disability rights ideas can be reconciled with—and might transform—the law of public assistance. The social model of disability forms the basis of most disability rights thinking. This model recognizes that impairments do not by themselves disable, but disability instead arises from a dynamic between a person’s physical and mental conditions and society’s environmental and attitudinal barriers: Paraplegia does not cause disability but for stairs, curbs, and human attitudes that limit accessibility. The social model focuses on changing the environment; its close corollary, the civil rights approach to disability, looks to anti-discrimination law to remove limits on …

Through The Doughnut Hole: Reimagining The Social Security Contribution And Benefit Base Limit, Patricia E. Dilley

UF Law Faculty Publications

The Obama campaign proposal to address Social Security's future financing shortfalls by increasing the Social Security tax base limit only for those making more than $250,000 per year raises the broader question of the function of the base limit from a Social Security program perspective. The public supports increasing the wage base above all other possible avenues for solving long term financing issues, but the problems with the Obama "doughnut hole" proposal are substantial from several perspectives. In this article, the author suggests that the function of the base limit be reconsidered, and the benefit accrual function of the earnings …

Social Security Benefits Formula 101: A Practical Primer, Francine J. Lipman

Scholarly Works

No abstract provided.

Interview With Tom Gallagher By Brien Williams, Thomas 'Tom' D. Gallagher

George J. Mitchell Oral History Project

Biographical Note
Thomas D. Gallagher was born on September 6, 1954, in Redfield, South Dakota, to Ray and Theresa Gallagher. His father was a lawyer and was active in the Veterans of Foreign Wars, serving as its national commander in 1969-1970. Tom attended the University of South Dakota and later received a master’s degree in public policy from the Kennedy School at Harvard University. He moved to Washington, D.C. to work for the Congressional Research Service from 1978-1980. He became a staff member of the Senate Budget Committee when Senator Muskie was its chairman. He started working for Senator Mitchell …

Interview With Sharon Sudbay By Mike Hastings, Sharon A. Sudbay

George J. Mitchell Oral History Project

Biographical Note
Sharon Sudbay was born on October 10, 1958, in Portland, Maine, to Rita Madonna Joyce and Charles Clifford Sudbay, Jr. She grew up on Munjoy Hill in Portland and graduated from Portland High School. She attended the University of New Hampshire and worked as a telephone operator throughout her college years; she was graduated with a degree in political science in 1980. She volunteered on Harold Pachios’s 1980 congressional campaign and learned FEC reporting. She worked on Joe Brennan’s 1982 gubernatorial campaign and organized fund raisers. She was hired to work for Mitchell’s 1982 campaign and stayed on …

What Do We Owe Future Generations?, Neil H. Buchanan

UF Law Faculty Publications

In the United States, it is common for legal scholars, economists, politicians and others to claim that we are selfishly harming "our children and grandchildren" by (among many other things) running large government budget deficits. This article first asks two broad questions: (1) Do we owe future generations anything at all as a philosophical matter? and (2) If we do owe something to future generations, how should we balance their interests against our own? The short answers are "Probably" and "We really are not sure." Finding only general answers to these general questions, I then look specifically at U.S. fiscal …

What Do We Owe Future Generations?, Neil H. Buchanan

GW Law Faculty Publications & Other Works

In the United States, it is common for legal scholars, economists, politicians and others to claim that we are selfishly harming "our children and grandchildren" by (among many other things) running large government budget deficits. This article first asks two broad questions: (1) Do we owe future generations anything at all as a philosophical matter? and (2) If we do owe something to future generations, how should we balance their interests against our own? The short answers are "Probably" and "We really are not sure."

Finding only general answers to these general questions, I then look specifically at U.S. fiscal …

Four Out Of Four Panelists Agree: U.S. Fiscal Policy Does Not Cheat Future Generations, Neil H. Buchanan

UF Law Faculty Publications

As part of the George Washington Law Review's symposium "What Does Our Legal System Owe Future Generations? New Analyses of Intergenerational Justice for a New Century," participants discussed the nature of intergenerational obligations as they relate to fiscal policy. The panelists reached consensus that intergenerational justice is not an appropriate lens through which to analyze fiscal issues, because there is no obvious starting point from which to build a moral consensus about whether current generations owe anything at all to future generations, much less how to quantify any such obligation. In addition, even pessimistic forecasts indicate that future generations will …

Four Out Of Four Panelists Agree: U.S. Fiscal Policy Does Not Cheat Future Generations, Neil H. Buchanan

GW Law Faculty Publications & Other Works

As part of the George Washington Law Review's symposium "What Does Our Legal System Owe Future Generations? New Analyses of Intergenerational Justice for a New Century," participants discussed the nature of intergenerational obligations as they relate to fiscal policy. The panelists reached consensus that intergenerational justice is not an appropriate lens through which to analyze fiscal issues, because there is no obvious starting point from which to build a moral consensus about whether current generations owe anything at all to future generations, much less how to quantify any such obligation. In addition, even pessimistic forecasts indicate that future generations will …

Intergenerational Equity In Fiscal Policy Reform, Michael Doran

Georgetown Law Faculty Publications and Other Works

This article argues that the idea of evaluating government fiscal policy along the dimension of intergenerational equity is largely misguided. In sharp contrast to the intragenerational distribution of wealth--where government policy plays an active and commanding role in transferring resources between and among different groups--the intergenerational distribution of wealth is determined mainly by decisions of private actors that fall outside government policy and that may blunt or even reverse the distributional effects of government policy. Unless a far greater share of intergenerational transfers is brought within the scope of government fiscal policy through such unlikely measures as the confiscatory taxation …

The Future Of Social Security: Principles To Guide Reform, Kathryn L. Moore

Law Faculty Scholarly Articles

On February 12, 2008, the nation's first Baby Boomer, Kathleen Casey-Kirschling, was the first of her generation to receive a Social Security retirement benefit. Born one second after midnight on January 1, 1946, Ms. Casey-Kirschling was born just eleven years after the Social Security system was originally enacted, nine years after the first Social Security payroll taxes were collected, and six years after the system first began to pay monthly retirement benefits.

"As the nation's first Baby Boomer, Ms. Casey-Kirschling is leading what is often referred to as America's silver tsunami. Over the next two decades, nearly eighty million Americans …

Core Values In Conflict: The United States Approach To Economic Assistance To The Elderly, Lawrence A. Frolik

Articles

In devising programs to assist the elderly, the United States has, for the most part, rejected the social welfare model, which is premised on a belief that the government has an obligation to care for the elderly. Many Americans believe that beyond a minimum safety net, the government should not, and likely cannot, save everyone from every bad outcome. Individuals must accept personal responsibility and care for themselves. As a result of this conflict in values, the United States does not usually operate programs modeled on social insurance, but rather provides care to those identified as 'needy'. The degree of …

Social Security Reform: Fundamental Restructuring Or Incremental Change?, Kathryn L. Moore

Law Faculty Scholarly Articles

In light of Social Security's long-term deficit, reform of the system appears inevitable. Commentators and policymakers have offered a wide range of possible reforms. This Article describes and analyzes five possible types of reform: (1) individual accounts, (2) progressive price indexing, (3) general revenue and/or estate tax revenue financing, (4) increasing the maximum taxable wage base, and (5) increasing the normal retirement. The Article opposes the first two proposed changes, individual accounts and progressive price indexing, because they would fundamentally restructure the current system. The Article recommends that Social Security's financing difficulties be addressed by a combination of estate tax …