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Managing the Next Deluge: A Tax System Approach to Flood InsuranceCharlene D. LukeUniversity of Florida - Fredric G. Levin College of Law Aviva AbramovskySyracuse University College of Law August 22, 2011 Connecticut Insurance Law Journal, Forthcoming University of Florida Levin College of Law Research Paper Abstract: This Article critiques the National Flood Insurance Program and proposes an alternative insurance plan that would use the strengths of the federal tax system to address the complexities of flood loss and provide basic coverage for all individuals. The Article also discusses the current tax rules applicable to flood loss and proposes methods for harmonizing such rules with the proposed program.
Number of Pages in PDF File: 65 Accepted Paper SeriesDate posted: August 25, 2011Suggested Citation |
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