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Articles 1 - 2 of 2
Full-Text Articles in Law and Race
Inequitable Administration: Documenting Family For Tax Purposes, Anthony C. Infanti
Inequitable Administration: Documenting Family For Tax Purposes, Anthony C. Infanti
Articles
Family can bring us joy, and it can bring us grief. It can also bring us tax benefits and tax detriments. Often, as a means of ensuring compliance with Internal Revenue Code provisions that turn on a family relationship, taxpayers are required to document their relationship with a family member. Most visibly, taxpayers are denied an additional personal exemption for a child or other dependent unless they furnish the individual’s name, Social Security number, and relationship to the taxpayer.
In this article, I undertake the first systematic examination of these documentation requirements. Given the privileging of the “traditional” family throughout …
Child Placement Decisions: The Relevance Of Facial Resemblance And Biological Relationships, David J. Herring
Child Placement Decisions: The Relevance Of Facial Resemblance And Biological Relationships, David J. Herring
Articles
This article discusses two studies of evolution and human behavior addressing child-adult relationships and explores implications for policies and practices surrounding placement of children in foster homes. The first study indicates that men favor children whose facial features resemble their own facial features. This study may justify public child welfare decisionmakers in considering facial resemblance as they attempt to place children in safe foster homes.
The second study indicates that parents are likely to invest more in children who are biologically related to them, thus enhancing their long term well-being. Among other implications, this study may justify public child welfare …