Law Commons^™

Paying To Save: Tax Withholding And Asset Allocation Among Low- And Moderate-Income Taxpayers, Michael S. Barr, Jane Dokko

Law & Economics Working Papers Archive: 2003-2009

We analyze the phenomenon that low- and moderate-income (LMI) tax filers exhibit a “preference for over-withholding” their taxes, a measure we derive from a unique set of questions administered in a dataset of 1,003 households, which we collected through the Survey Research Center at the University of Michigan. We argue that the relationship between their withholding preference and portfolio allocation across liquid and illiquid assets is consistent with models with present-biased preferences, and that individuals exhibit self-control problems when making their consumption and saving decisions. Our results support a model in which individuals use commitment devices to constrain their consumption. …

Regulating The Poor And Encouraging Charity In Times Of Crisis: The Poor Laws And The Statute Of Charitable Uses, James J. Fishman

Elisabeth Haub School of Law Faculty Publications

National crises such as September 11th and Hurricane Katrina resulted in an unprecedented outpouring of charitable generosity by Americans, which was encouraged by the government through tax incentives. This paper examines an earlier period of crisis, Tudor England (1485-1603), where the state encouraged philanthropy as a tool of social and political policy. Certain charitable activities were favored and others disadvantaged to spur private sector resources to resolve public problems.

The article discusses the evolution of the laws regulating the poor, which culminated in the Poor Law Legislation of 1601, a process that developed attitudes toward the poor and concepts of …

Distributive Injustice And Private Law, Aditi Bagchi

All Faculty Scholarship

Imperfect rights are not held against any single person, and when violated, they do not ground a claim for any particular quantum of redress. The right to an adequate income may be an imperfect right. Because imperfect rights have been asserted only as claims against the state, and because they do not lend themselves to constitutional adjudication, they have had little traction. In my paper, I will emphasize that any claim on the state is derivative from the right held as against other citizens. Even those who believe that individuals have perfect social rights against the state should concede an …

Well-Being, Inequality And Time: The Time-Slice Problem And Its Policy Implications, Matthew D. Adler

All Faculty Scholarship

Should equality be viewed from a lifetime or “sublifetime” perspective? In measuring the inequality of income, for example, should we measure the inequality of lifetime income or of annual income? In characterizing a tax as “progressive” or “regressive,” should we look to whether the annual tax burden increases with annual income, or instead to whether the lifetime tax burden increases with lifetime income? Should the overriding aim of anti-poverty programs be to reduce chronic poverty: being badly off for many years, because of low human capital or other long-run factors? Or is the moral claim of the impoverished person a …

Failure To Connect: The Massachusetts Plan For Individual Health Insurance, Elizabeth Weeks Leonard

Scholarly Works

This Article briefly describes the key features of the Massachusetts Health Care Reform Act, focusing particularly on the Connector. It then offers preliminary thoughts on the expected effect of that mechanism for creating quality, affordable health insurance products for individuals. Observers anticipate that commercial insurers will offer scant coverage and high-premium, high-deductible plans through the Connector, which coverage ultimately may be neither more affordable than products currently or more helpful to covering the cost of health care than no coverage at all. If the Connector fails to facilitate the individual insurance mandate, Massachusetts's promise of universal coverage may begin to …

Creeping Impoverization: Material Conditions, Income Inequality, And Erisa Pedagogy Early In The 21st Century, Maria O'Brien

Faculty Scholarship

To say that poverty remains one of the most pressing issues of our time is a colossal understatement. A staggering number of people on the planet live in poverty. In the United States alone, the working poor and those living at or below the poverty line make up 12.6 percent of our populace.' While these individuals may not all be in imminent danger of starving or homelessness, they often lack basic safeguards that those in the upper socio-economic levels of society take for granted: basic health insurance, access to pension programs, disability coverage, and the certainty of a living wage …

Fighting Poverty With Faith: Reflections On Ten Years Of Charitable Choice, Michele E. Gilman

All Faculty Scholarship

Since 1996, the federal government has undertaken major initiatives to fund religious organizations to deliver social services. These programs, called charitable choice, continue to expand and now account for over $2 billion in social welfare spending. However, charitable choice blurs the lines between church and state and is thus highly controversial. This article reflects on ten years of experience with charitable choice and assesses the impact and effectiveness of these programs. There is little empirical evidence that faith-based social services are superior to secular programs. Moreover, religious grantees, and congregations in particular, are often unable to manage large federal grants …

If At First You Don't Succeed, Sign An Executive Order: President Bush And The Expansion Of Charitable Choice, Michele E. Gilman

All Faculty Scholarship

This article analyzes whether President Bush's charitable choice executive orders, which permit religious organizations to apply for federal funds to deliver social services, are a permissible exercise of presidential power. Although Congress has enacted charitable choice provisions in some major statutes, including the 1996 welfare reform act, it debated but did not extend charitable choice throughout the entire federal human services bureaucracy, as do the President's executive orders. The core question the article examines is whether President Bush's charitable choice executive orders constitute permissible gap-filling of ambiguous statutes under the Chevron doctrine or impermissible exercises of executive lawmaking under Youngstown …

Coming Together: New Taxonomies For The Analysis Of Social Relations, Karen Cerulo, Janet M. Ruane

Department of Sociology Faculty Scholarship and Creative Works

In previous work, we have noted a certain rigidity in sociology's approach to the topic of social relations (Cerulo 1997; Cerulo and Ruane 1997; Cerulo, Ruane, and Chayko 1992). With few exceptions, literature on the subject dichotomizes social relations with reference to the scope of the interaction (small group versus large group) and the mode by which social actors connect (direct connections versus mediated connections). Further, many researchers implicitly rank the social value of each relational form. Sociologists typically identify a society's primary and most valuable relations as the result of direct, physically copresent exchange, exchange involving relatively few interactants. …

Child Support Harming Children: Subordinating The Best Interests Of Children To The Fiscal Interests Of The State, Daniel L. Hatcher

All Faculty Scholarship

This Article examines the government policy of seeking reimbursement of welfare costs through child support enforcement. Under our welfare program, Temporary Aid to Needy Families (TANF), custodial parents applying for benefits are required to establish child support obligations against the absent parents and to assign the resulting child support payments to the government. As a result, half of the $105 billion in national child support debt is owed to the government rather than to children. The government's fiscal interests are in direct conflict with the best interests of the children - the controlling legal standard in child support matters. The …

Children's Rights Are Human Rights- An Introductory Handbook For Students And Professionals, Claire Bedard

Center for the Human Rights of Children

This handbook is intended for students and professionals of all disciplines- either closely or remotely connected to serving the needs of children. The goal of this handbook is to advance the cause of children everywhere.

Obligations Of Privilege, Ezra Rosser

Articles in Law Reviews & Other Academic Journals

Little attention is paid to the nature of the high incomes of the rich or to the legal or norm-based obligations the rich owe society. This popular and scholarly inattention reflects the general acceptance of the idea that the rich have earned their high incomes and owe society little. By looking at income equations revealing society's role in high incomes and the obligations of the rich, the Article urges a strengthening of the obligations of the rich and rejects the argument that the legal community ought not consider the moral demands associated with high incomes.

The Social Security Administration's New Disability Adjudication Rules: A Significant And Promising Reform, Jeffrey Lubbers

Articles in Law Reviews & Other Academic Journals

No abstract provided.

Book Review | The Battle For Social Security: From Fdr’S Vision To Bush’S Gamble By Nancy J. Altman (2005), Kathryn L. Moore

Law Faculty Scholarly Articles

This book review examines The Battle for Social Security: From FDR’s Vision to Bush’s Gamble by Nancy J. Altman (2005).

The Houses That Eminent Domain And Housing Tax Credits Built: Imagining A Better New Orleans, Carol N. Brown

Law Faculty Publications

Proposals for investing in and rebuilding urban enclaves such as New Orleans are layered with controversy and difficulty. One of the most significant impediments to rebuilding New Orleans will be addressing the need to replenish the depleted rental housing market. Racial and economic integration of housing markets and appropriate use of private sector money to replenish the rental housing stock within a “reasonable” time period are indispensable components of a responsible revitalization and renewal plan. This Article contends that a combination of the smart exercise of eminent domain and of ”housing production subsidies” – housing tax credits – is necessary …

Musical Chairs And Tall Buildings: Teaching Poverty Law In The 21st Century, Amy L. Wax

All Faculty Scholarship

No abstract provided.

A Home Of Its Own: The Role Of Poverty Law In Furthering Law Schools' Mission, Marie Failinger

Faculty Scholarship

This author argues that poverty advocates who are willing to carefully attend to their law school’s mission and vision, and to give careful thought to how poverty law may play an important role in achieving that vision, may win a more lasting place for poverty law in the curriculum than it has heretofore managed to achieve in most law schools. This article will argue that poverty law can be a key piece in the curriculum of law schools who define their mission, at least in part, as educating lawyers according to one of five paradigms: 1) lawyers as public citizens …

Suppose The Schindlers Had Won The Schiavo Case, Alan Meisel

Articles

In this Article, I will identify and discuss the harms that would have occurred had the Schindlers won the Schiavo Case - the harms both to Terri Schiavo in the private case and the larger set of harms to public policy in the public case. The Schindlers fought Michael Schiavo on a variety of battlegrounds - the Florida courts, the Florida legislative and executive branches, the federal courts, and eventually Congress. Had they definitively prevailed in any of these forums, the consequences for end-of-life decisionmaking would have been largely the same. Had they prevailed in Congress or even in the …

Social Security Reform: An Analysis Of The Ball/Altman Three-Point Plan, Kathryn L. Moore

Law Faculty Scholarly Articles

In light of Social Security's long-term funding deficit, Robert Ball, a long-serving former Commissioner of the Social Security Administration, has proposed a three part plan that would bring the Social Security system into close actuarial balance. The first part of the plan consists of gradually increasing the maximum earnings base until it reaches 90 percent of earnings. The second part of the plan calls for dedicating the estate tax to funding Social Security beginning in 2010, and the third part of the plan consists of investing a portion of the Social Security trust fund in equities. Nancy Altman, Chairman of …

Child Welfare's Paradox, Dorothy E. Roberts

All Faculty Scholarship

No abstract provided.

Development And Confirmatory Factor Analysis Of The Community Norms Of Child Neglect Scale, Rebecca Goodvin, David R. Johnson, Sam A. Hardy, Michelle Graef, Jeff M. Chambers

Center on Children, Families, and the Law: Faculty Publications

This article describes the development of the Community Norms of Child Neglect Scale (CNCNS), a new measure of perceptions of child neglect, for use in community samples. The CNCNS differentiates among four subtypes of neglect (failure to provide for basic needs, lack of supervision, emotional neglect, and educational neglect). Scenarios ranging in seriousness for each subtype were presented to a large community sample (N = 3,809). Confirmatory factor analyses indicated that a four-factor model provided a better fit to the data than did a model specifying only one overall neglect factor, suggesting this sample distinguished among the four subtypes of …

Tax And Economic Policy Responses To The Medicaid Long-Term Care Financing Crisis: A Behavioral Economics Approach, Diane Lourdes Dick

Faculty Articles

This article contributes to the prominent dialogue surrounding the healthcare financing crisis. It does so by analyzing policy solutions using consumer choice theory.

Poor Enough To Be Eligible? Child Abuse, Neglect, And The Poverty Requirement, Susan Vivian Mangold

Journal Articles

No abstract provided.

Contract Law And Distribution In The Age Of Welfare Reform, Daniela Caruso

Faculty Scholarship

This Article tracks the ongoing adaptation of U.S. contract law to the 1990s’ contraction of the welfare state. Some courts strive to compensate for the shortage of welfare services and to pursue redistributive goals. This Article provides examples of this trend and then analyzes the non-linear relation between doctrines, judicial redistribution, and welfare politics in both case law and scholarship. Finally, this Article discusses the role of socially sensitive judicial discourse in light of contemporary welfare politics and explains its continuing importance.

Shrinking Boomer Social Security Retirement Benefits, Francine J. Lipman

Scholarly Works

No abstract provided.

An Essay On The Need For Subsidized, Mandatory Long-Term Care Insurance, Lawrence A. Frolik

Articles

Imagine yourself in a room with 100 persons, all age sixty. Of the group, fifty-three are women and forty-seven are men. Racially and ethnically they mirror the population of Americans age sixty. Now answer the question: "Before the 100 die, how many will require long-term care and, on the average, for how many days and at what cost?" Give up? So do I. While it is common knowledge that many of us will need long-term care, no one seems to know how many will need such care or for how long. And some of you will ask, 'What do you …

Is A Guardian The Alter Ego Of The Ward?, Lawrence A. Frolik

Articles

A guardian has a fiduciary relationship to the ward, but what exactly does that mean? Certainly a guardian is expected to act in the best interests of the ward, but how are those interests determined? Guardians are encouraged to act just as the ward would, but that implies that a guardian is closer to being an agent of the ward than a fiduciary. Yet a guardian must reconcile that agent like duty with obligations to the court who appointed him. In light of the perceived value of implementing the wishes of the ward, increasingly, appointing courts have come to treat …

Banking The Poor: Overcoming The Financial Services Mismatch, Michael S. Barr

Book Chapters

Low-income households often lack access to bank accounts and face high costs for transacting basic financial services through check cashers and other alternative financial service providers. Twenty-two percent of low- and moderateincome American households do not have a checking or savings account. Many other "underbanked" families have bank accounts but still rely on high-cost financial services. These households find it more difficult to save and plan financially for the future. Living paycheck to paycheck leaves them vulnerable to medical or job emergencies that may endanger their financial stability, and lack of longer-term savings undermines their ability to improve skills, purchase …

Tackling The “Evils” Of Interlocking Directorates In Healthcare Nonprofits, Nicole Huberfeld

Law Faculty Scholarly Articles

The nonprofit sector and matters of nonprofit governance have been in the national spotlight much of late. One area of heightened interest is directors of healthcare entities regularly serving on the board of more than one healthcare organization. Even when board membership of related entities is relatively independent, one corporation's business plan frequently is affected (or even controlled) by the business needs of a separately incorporated parent, affiliate, or other related organization. Very little case law addresses "interlocking" directorates for nonprofit board members, and the case law that does exist tends to address narrow, fact-based state law interpretive issues rather …

An Inclusive, Progressive National Savings And Financial Services Policy, Michael S. Barr

Articles

How many of us walk by the signs for "Checks Cashed Here," "Money Orders for Sale," and "Payday Loans: Get Cash Quick" without thinking about the implications of those signs for the daily lives of lower-income households? Most of us can take for granted getting our paychecks directly deposited into our bank accounts, writing a check, or storing our money in an account. We often struggle to save for longer-term goals, such as our children's education, or retirement, but most of us, most of the time, do not worry whether our savings or insurance will be enough to get us …