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Retirement Security: Leveraging The Research And Development Tax Credit, Tristen J. Cohen
Retirement Security: Leveraging The Research And Development Tax Credit, Tristen J. Cohen
Tristen J Cohen
Abstract: The long-term health and stability of the social security program is currently being threatened by significant demographic shifts and petty political gamesmanship. The importance of the program combined with the significance of the chance of insolvency requires that some action be taken in the present to mitigate problems in the future. Congress can do this by decreasing benefits, raising taxes, or finding alternative ways to raise revenue. One such alternative is investing in program that will increase economic activity and productivity. This paper argues that the Startup Innovation Credit Act of 2013 leverages the research and development credit …
A2 Workers And The Right To Reside In Ireland – Genov And Gusa V Minister For Social Protection, Mel Cousins
A2 Workers And The Right To Reside In Ireland – Genov And Gusa V Minister For Social Protection, Mel Cousins
Mel Cousins
Right To Reside Test Found Incompatible With Eu Law, Mel Cousins
Right To Reside Test Found Incompatible With Eu Law, Mel Cousins
Mel Cousins
In Patmalniece the UK Supreme Court ruled that in the case of state pension credit, where the right to reside test forms part of the habitual residence test, the right to reside test was not incompatible with EU law as it was objectively justified. However, the Chief Social Security Commissioner for Northern Ireland has recently ruled that the right to reside test is contrary to EU law in a case involving child benefit. This note analyses this decision. The EU Commission has also commenced infringement proceedings against the UK in relation to the compatibility of the test with EU law.
Mobility Allowance And The Law, Mel Cousins
Mobility Allowance And The Law, Mel Cousins
Mel Cousins
The Irish government has recently announced the abolition of the mobility allowance and motorised transport grant. It appears that this decision was heavily influenced by the Government’s view that ‘the schemes are illegal in the context of the Equal Status Acts’. Although the reform options considered and legal advice received have not been specified, the impression has been created that reform would be very complex and that it would be impossible to reform the existing scheme to make it legally compliant without a major increase in its budget. This note discuses the legal issues concerning the operation of the mobility …
Equal Treatment And Objective Justification In Social Security Cases Under The European Convention On Human Rights, Mel Cousins
Equal Treatment And Objective Justification In Social Security Cases Under The European Convention On Human Rights, Mel Cousins
Mel Cousins
This article discusses recent UK case law on equal treatment and social security with particular reference on objective justification in two important recent decisions: the Supreme Court decision in Humphreys and the Court of Appeal’s judgement in Burnip. There has been a marked and progressive improvement in the analysis of equal treatment issues under the ECHR by the UK courts. Decisions of European Court have helped to clarify that Article 14 is not narrowly confined to the grounds set out in Article 14 and that a broader range of statuses are also covered. The more flexible approach to comparators has …
Interest-Convergence And The Disability Paradox: An Account Of The Racial Disparities In Disability Determinations Under The Ssa And Idea, Jana R. Dicosmo, Robert L. Hayman, Jordan G. Mickman
Interest-Convergence And The Disability Paradox: An Account Of The Racial Disparities In Disability Determinations Under The Ssa And Idea, Jana R. Dicosmo, Robert L. Hayman, Jordan G. Mickman
Robert L. Hayman
No abstract provided.
A Case Of Premature Litigation: Surrogacy, Equal Protection And Social Welfare Benefits, Mel Cousins
A Case Of Premature Litigation: Surrogacy, Equal Protection And Social Welfare Benefits, Mel Cousins
Mel Cousins
The issue of surrogacy in Irish law has received considerable (if somewhat belated) attention following the decision of the High Court to recognise a surrogate mother as the child’s mother for the purposes of birth certification. The Equality Tribunal has also referred to the European Court of Justice a complaint in which it has been argued that the failure to provide leave to a surrogate mother was in breach of EU and international law. A claim has also been brought under the Equal Status Acts (ESA) arguing that the failure of the Department of Social Protection (DSP) to provide a …