Law Commons^™

Enabling Work For People With Disabilities: A Post-Integrationist Revision Of Underutilized Tax Incentives, Francine J. Lipman

Francine J. Lipman

Federal employment strategies for people with disabilities do not seem to be working. Scholars argue that the Americans with Disabilities Act and similar legislation that exemplify the disability theory of integrationism with the goal of integrating people with disabilities into mainstream employment cannot succeed. Society cannot eradicate barriers to employment for people with disabilities simply by the integrationist modest approach of reasonable accommodation. A post-integrationist approach may be required to provide legitimate equal employment opportunities for people with disabilities.

In December 2002, the General Accounting Office released its report on its study of three federal business tax incentives to encourage …

The Working Poor Are Paying For Government Benefits: Fixing The Hole In The Anti-Poverty Purse, Francine J. Lipman

Francine J. Lipman

The Brookings Institute and the Progressive Policy Institute have collaborated in a study analyzing the shift of earned income tax credit (EITC) benefits away from the working poor, their families and neighborhoods. The study determined that approximately $1.75 billion of the $30 billion in 1999 EITC was shifted from targeted individuals to paid tax preparers and affiliated national banks. This article analyzes the problem of diminishing EITC benefits for the working poor and presents possible solutions to preserve our nation's largest and most effective anti-poverty program. The proposed solutions include (1) simplification of applicable tax provisions; (2) an offsetting tax …