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Misguided Relief: The Real Property Tax Addition To The Standard Deduction, Alan L. Feld
Misguided Relief: The Real Property Tax Addition To The Standard Deduction, Alan L. Feld
Faculty Scholarship
The push to use federal money for benevolent purposes occasionally produces more cost than benefit, particularly when the outlay comes in the form of taxes forgiven. The Housing Assistance Tax Act of 2008 added a supplement to the basic standard deduction. A nonitemizing taxpayer may claim a deduction for real property taxes paid, up to $500, $1,000 in the case of a joint return. Initially, the change applied only to 2008, but subsequent legislation extended its life through 2009, and pending legislation would make it a permanent part of the Code. Although well intentioned, the real property tax provision makes …
A House Divided: The Invisibility Of The Multiracial Family, Angela Onwuachi-Willig, Jacob Willig-Onwuachi
A House Divided: The Invisibility Of The Multiracial Family, Angela Onwuachi-Willig, Jacob Willig-Onwuachi
Faculty Scholarship
This Article is an invited special projects paper for the Harvard Civil Rights-Civil Liberties Law Review. It examines how society and law work together to frame the normative ideal of intimate couples and families as both heterosexual and monoracial. This Article sets out to accomplish three goals. First, it examines the daily social privileges of monoracial, heterosexual couples as a means of revealing the invisibility of interracial marriages and families within our society. Specifically, Part II of this Article uses the work of Professor Peggy McIntosh to identify unacknowledged monoracial, heterosexual-couple privileges and list unearned privileges, both social and legal, …