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Autism In The Us: Social Movement And Legal Change, Daniela Caruso
Autism In The Us: Social Movement And Legal Change, Daniela Caruso
Faculty Scholarship
The social movement surrounding autism in the US has been rightly defined a ray of light in the history of social progress. The movement is inspired by a true understanding of neuro-diversity and is capable of bringing about desirable change in political discourse. At several points along the way, however, the legal reforms prompted by the autism movement have been grafted onto preexisting patterns of inequality in the allocation of welfare, education, and medical services. In a context most recently complicated by economic recession, autism-driven change bears the mark of political contingency and legal fragmentation. Distributively, it yields ambivalent results …
Human Capital And Transfer Taxation, Kerry A. Ryan
Human Capital And Transfer Taxation, Kerry A. Ryan
All Faculty Scholarship
This article addresses the question of whether education and healthcare transfers should be included in the federal gift tax base. It initially frames the issue in two ways: (1) through the lens of a proposal by the American Law Institute to exempt all “transfers for consumption” from gift taxation, and (2) within the context of a debate among economists about whether such expenditures should be included in the definition of “intergenerational transfers” for purposes of determining the total share of such transfers in U.S. accumulated wealth. Finding the first lens unsatisfactory on its own doctrinal terms and the second lens …