Open Access. Powered by Scholars. Published by Universities.®
Social and Behavioral Sciences Commons™
Open Access. Powered by Scholars. Published by Universities.®
- Keyword
-
- Race (2)
- Abolition (1)
- Attribution (1)
- Badges and incidents of slavery (1)
- Black codes (1)
-
- Brown v. Board of Education (1)
- Civil rights (1)
- Civil war (1)
- Class (1)
- Community and social studies (1)
- Congress (1)
- Constitutional development (1)
- Constructive Ownership (1)
- Credits (1)
- Deductions (1)
- Enforcement (1)
- Equal Protection Clause (1)
- Equal protection (1)
- Ethnicity (1)
- Exclusions (1)
- Family (1)
- Fourteenth Amendment (1)
- Gender (1)
- Government and politics (1)
- Human rights (1)
- Information Reporting (1)
- International law (1)
- Iraqi constitution (1)
- Jones v. Alfred H. Mayer Co. (1)
- Land and resource use (1)
Articles 1 - 3 of 3
Full-Text Articles in Social and Behavioral Sciences
Inequitable Administration: Documenting Family For Tax Purposes, Anthony C. Infanti
Inequitable Administration: Documenting Family For Tax Purposes, Anthony C. Infanti
Articles
Family can bring us joy, and it can bring us grief. It can also bring us tax benefits and tax detriments. Often, as a means of ensuring compliance with Internal Revenue Code provisions that turn on a family relationship, taxpayers are required to document their relationship with a family member. Most visibly, taxpayers are denied an additional personal exemption for a child or other dependent unless they furnish the individual’s name, Social Security number, and relationship to the taxpayer.
In this article, I undertake the first systematic examination of these documentation requirements. Given the privileging of the “traditional” family throughout …
The Thirteenth Amendment And Interest Convergence, William M. Carter Jr.
The Thirteenth Amendment And Interest Convergence, William M. Carter Jr.
Articles
The Thirteenth Amendment was intended to eliminate the institution of slavery and to eliminate the legacy of slavery. Having accomplished the former, the Amendment has only rarely been extended to the latter. The Thirteenth Amendment’s great promise therefore remains unrealized.
This Article explores the gap between the Thirteenth Amendment’s promise and its implementation. Drawing on Critical Race Theory, this Article argues that the relative underdevelopment of Thirteenth Amendment doctrine is due in part to a lack of perceived interest convergence in eliminating what the Amendment’s Framers called the “badges and incidents of slavery.” The theory of interest convergence, in its …
Notes In Defense Of The Iraq Constitution, Haider Ala Hamoudi
Notes In Defense Of The Iraq Constitution, Haider Ala Hamoudi
Articles
This paper is a defense of sorts of the Iraqi constitution, arguing that the language used in it was wisely designed to allow some level of flexibility, such that highly divided political forces could find incremental solutions to the deep rooted sources of division that have plagued Iraqi society since its inception. That Iraq has found itself in such dreadful political circumstances since constitutional ratification is therefore not a function of the open ended constitutional bargain, but rather of the failure of Iraqi legal and political elites to make use of the space that the constitution provided them to develop …