Managing the Next Deluge: A Tax System Approach to Flood Insurance
Charlene D. Luke
University of Florida - Fredric G. Levin College of Law
Syracuse University College of Law
August 22, 2011
Connecticut Insurance Law Journal, Forthcoming
University of Florida Levin College of Law Research Paper
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: 65Accepted Paper Series
Date posted: August 25, 2011
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