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Articles 1 - 12 of 12
Full-Text Articles in Law
In Memory Of Professor Janet R. Spragens, Nancy J. Altman
In Memory Of Professor Janet R. Spragens, Nancy J. Altman
American University Law Review
A eulogy for Professor Janet R. Spragens given by her sister, Nancy Altman. “Janet died much too young, before she had time to express all the laughter, love, happiness, and contribution to public service she had within her. Rather than dwell on what might have been, though, I choose to celebrate her life—her wonderful, vibrant, and unique qualities and the gifts she bestowed not only on her friends and family but on countless others who never knew her.”
Professor Janet Spragens: In Memory Of A Friend, In Celebration Of An Idea, Nancy S. Abramowitz
Professor Janet Spragens: In Memory Of A Friend, In Celebration Of An Idea, Nancy S. Abramowitz
American University Law Review
Professor Nancy Abramowitz discusses the effect of Professor Janet Spragens’ life’s work and her commitment to legal tax clinics and how her model is proliferated in law schools around the country.
Thinking About Conflicting Gravitational Pulls - Litcs: The Academy And The Irs, Nancy S. Abramowitz
Thinking About Conflicting Gravitational Pulls - Litcs: The Academy And The Irs, Nancy S. Abramowitz
American University Law Review
Professor Nancy Abramowitz examines the tensions between the work of the tax clinics in providing tax services to low-income populations and the underlying educational goals.
Thinking About Conflicting Gravitational Pulls Litcs: The Academy And The Irs, Nancy S. Abramowitz
Thinking About Conflicting Gravitational Pulls Litcs: The Academy And The Irs, Nancy S. Abramowitz
Articles in Law Reviews & Other Academic Journals
This article addresses the tension between educational and public service goals in the immediate term for tax clinics receiving funding from the Low Income Taxpayer Clinic (“LITC”) program under Internal Revenue Code §7526. The author expresses concern that the LITC Program Office will over emphasize the “number-of-taxpayers served” factor in program evaluation, thereby putting academic clinics at a distinct disadvantage in seeking and/or retaining program funds. By imposing these types of “productivity” measures, there is a tendency to force that particular type of activity, thereby significantly disrupting what otherwise might be a better or different educational model for the use …
Constitutional Review And Tax Law: An Analytical Framework , Yoseph Edrey
Constitutional Review And Tax Law: An Analytical Framework , Yoseph Edrey
American University Law Review
This Article offers a more comprehensive and substantial approach to constitutional review of the general power to tax and the way tax laws should comply with constitutional rights and principles. The power of Congress to levy taxes is not confined to income taxes; it is broader and much more general. Article I, Section 8 of the Constitution describes the general power of Congress in terms of tax laws as follows: “The Congress shall have Power To lay and collect Taxes, Duties, Imposts and Excises, to pay the Debts and provide for the common Defense and general Welfare of the United …
Professor Janet Spragens: In Memory Of A Friend, In Celebration Of An Idea, Nancy S. Abramowitz
Professor Janet Spragens: In Memory Of A Friend, In Celebration Of An Idea, Nancy S. Abramowitz
Articles in Law Reviews & Other Academic Journals
This article is a tribute to the career and contributions of Professor Janet Spragens, who created the Federal Tax Clinic at the American University, Washington College of Law (WCL). During testimony before the historic Internal Revenue Service Restructuring Commission, Prof. Spragens advised the Commission to create better education of the public and greater availability of free advocacy for low-income taxpayers through federal funding of more clinics. In its landmark legislation of 1998, Congress responded to this testimony with the enactment of 26 U.S.C. §7526, which authorized a program to fund academic and pro bono clinics working to educate non-native English …
Welfare By Any Other Name: Tax Transfers And The Eitc, Dennis Ventry
Welfare By Any Other Name: Tax Transfers And The Eitc, Dennis Ventry
American University Law Review
Tax credits, particularly refundable tax credits, are viewed increasingly as a social policymaking magic bullet. Indeed, the tax instrument can be a particularly effective and efficient mechanism for delivering social welfare benefits. However, deploying uniform refundable credits or universal tax subsidies will not solve all anti-poverty woes. In particular, over-reliance on the tax instrument blinds policymakers to a more fundamental conundrum that has plagued government transfers for over thirty years: What exactly is the government trying to accomplish by delivering social welfare benefits through the tax system? The Article explores this systemic question, and poses two further questions. First, what …
Freakonomics And The Tax Gap: An Applied Perspective , Leslie Book
Freakonomics And The Tax Gap: An Applied Perspective , Leslie Book
American University Law Review
Over the past thirty years, a significant amount of research from a variety of social science disciplines has considered tax compliance. Economists, psychologists, and sociologists have contributed to the discussion, offering research and, at times, conflicting explanations regarding whether a person is likely to comply with his obligation to file an accurate tax return. The unifying theme among this research is a search for explanatory reasons which are the factors that lead to non-compliance. In broad terms, the economic models of tax compliance assume rational behavior, and that people will coldly consider compliance from the perspective as to whether the …
No Wealthy Parent Left Behind: An Analysis Of Tax Subsidies For Higher Education , Andrew D. Pike
No Wealthy Parent Left Behind: An Analysis Of Tax Subsidies For Higher Education , Andrew D. Pike
American University Law Review
This Article will examine whether the tax provisions constitute a sensible portion of the federal financial aid expenditure programs. Part I of this Article discusses the principal tax provisions that provide subsidies for higher education and analyzes provisions constitute a sensible component of the federal financial aid expenditure programs. Part I of this Article discusses the principal tax provisions that provide subsidies for higher education and analyzes the allocation of benefits that arise from these provisions. Part II evaluates these provisions from a tax policy perspective. Part III contains conclusions and policy recommendations.
No Wealthy Parent Left Behind: An Analysis Of Tax Subsidies For Higher Education, Andrew Pike
No Wealthy Parent Left Behind: An Analysis Of Tax Subsidies For Higher Education, Andrew Pike
Articles in Law Reviews & Other Academic Journals
This article analyzes the status in 2007 of higher education costs in relation to U.S. taxation policy and the declining real income and ability of lower and middle income taxpayers to pay tuition and fees. Then-current tax policy lessened support for families with the greatest financial need while providing much greater levels of support to those with greater financial resources. To enhance distributional fairness, the author proposes that Congress repeal tax provisions that have this effect and consolidate the separate sources of federal financial aid grants into one program--an expanded Pell Grant program. He also advises that Congress make the …
Misleadingly Green: Time To Repeal The Ethanol Tariff And Subsidy For Corn, Marcel De Armas
Misleadingly Green: Time To Repeal The Ethanol Tariff And Subsidy For Corn, Marcel De Armas
Sustainable Development Law & Policy
No abstract provided.
Construction Of A Fool's Paradise: Ethanol Subsidies In America, John A. Sautter, Laura Furrey, R. Lee Gresham
Construction Of A Fool's Paradise: Ethanol Subsidies In America, John A. Sautter, Laura Furrey, R. Lee Gresham
Sustainable Development Law & Policy
No abstract provided.