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Full-Text Articles in Law
Daca's Tax Benefits Highlight The Need For Broader Immigration Reform, Jacqueline Lainez Flanagan
Daca's Tax Benefits Highlight The Need For Broader Immigration Reform, Jacqueline Lainez Flanagan
Journal Articles
America’s aging population and declining birth rates are negatively affecting the nation’s Social Security and Medicare safety nets, reducing tax revenue, and weakening the broader economy.1 Meanwhile, immigration is increasing workforce participation by expanding the number of young adults in the United States.2 Despite political setbacks, the Deferred Action for Childhood Arrivals (DACA) program exemplifies the economic and tax benefits of immigration, providing data and the impetus for a better way forward. Although not all DACA-eligible youth have registered for it, it is estimated that in 2017 alone, more than $2.2 billion in federal taxes were paid by DACA-eligible youth …
Reframing Taxigration In The Search For Tax Justice, Jacqueline Lainez Flanagan
Reframing Taxigration In The Search For Tax Justice, Jacqueline Lainez Flanagan
Journal Articles
The Search for Tax Justice is a Tax Notes State series examining the inequities inherent in state and federal taxes. In this installment, Jacqueline Laínez Flanagan, associate professor of law and director of the University of the District of Columbia’s David A. Clarke School of Law Tax Clinic, discusses tax challenges faced by immigrants and responds to myths about the undocumented taxpayer community.