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The Earned Income Tax Credit: Thou Goest Wither? A Critique Of Existing Proposals To Reform The Earned Income Tax Credit, Regina T. Jefferson

Scholarly Articles

This article places issues concerning reformation of the EITC in perspective and critiques existing proposals to change the program. This article focuses on proposals advanced by Professors Yin and Forman which range from improving the administration of the existing EITC to completely restructuring the entire program.

Specifically, this article analyzes and responds to their proposals to (1) redesign the Earned Income Tax Credit by creating a system that uses a rebate of employee Social Security payroll taxes in conjunction with a family allowance benefit, and (2) institute an employer credit program as a substitute for the Earned Income Tax Credit. …

Discharging Tax Liability In Bankruptcy, Veryl Victoria Miles

Scholarly Articles

This article will examine what the answer depends on: The kinds of tax liabilities individual debtors are typically burdened with upon entering the bankruptcy process and the extent to which these prepetition debts are dischargeable or nondischargeable in bankruptcy. The kinds of tax claims discussed in this article are unsecured tax claims. Accordingly, if a tax claim is secured by a lien against the debtor's property the following discussion would not be relevant.