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Taxation-Federal

Tax

University of Nevada, Las Vegas -- William S. Boyd School of Law

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Heal The Suffering Children: Fifty Years After The Declaration Of War On Poverty, Francine J. Lipman, Dawn Davis Jan 2014

Heal The Suffering Children: Fifty Years After The Declaration Of War On Poverty, Francine J. Lipman, Dawn Davis

Scholarly Works

Fifty years ago, President Lyndon B. Johnson declared the War on Poverty. Since then, the federal tax code has been a fundamental tool in providing financial assistance to poor working families. Even today, however, thirty-two million children live in families that cannot support basic living expenses, and sixteen million of those live in extreme poverty. This Article navigates the confusing requirements of an array of child-related tax benefits including the dependency exemption deduction, head of household filing status, the Earned Income Tax Credit, and the Child Tax Credit. Specifically, this Article explores how altering the definition of a qualifying child …


The E.L. Wiegand Lecture: Administrability-Based Tax Simplification, Steve R. Johnson Mar 2004

The E.L. Wiegand Lecture: Administrability-Based Tax Simplification, Steve R. Johnson

Nevada Law Journal

No abstract provided.