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Full-Text Articles in Law
Plain Meaning, The Tax Code, And Doctrinal Incoherence, Mary L. Heen
Plain Meaning, The Tax Code, And Doctrinal Incoherence, Mary L. Heen
Law Faculty Publications
This Article examines the Supreme Court's interpretive approach in recent tax cases. Part I of the Article sets the stage by describing the Court's interpretive approach, its focus on the relative determinacy of statutory language, and the backdrop of Chevron. Part II examines the effect of these issues on tax law, focusing on three cases that construe the same Code provision, section 104(a)(2), but apply quite different interpretive approaches. In United States v. Burke, the Court appeared to find the provision ambiguous and relied in part upon an interpretation of the statute contained in a Treasury regulation. Subsequently, in Commissioner …
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 Public Interest Law Review
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.
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 …
The Earned Income Tax Credit And Welfare Reform, James Williams
The Earned Income Tax Credit And Welfare Reform, James Williams
Richmond Public Interest Law Review
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 …