Francine J. Lipman

University of Nevada, Las Vegas - William S. Boyd School of Law

William S. Boyd Professor of Law

4505 South Maryland Parkway

Box 451003

Las Vegas, NV 89154

United States

SCHOLARLY PAPERS

45

DOWNLOADS
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19,004

CITATIONS
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Top 32,931

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6

Ideas:
“  About 315 individuals suffer gun violence every single day across America. Mass gun violence does not seem to discriminate. Mass shootings are becoming more common place and are resulting in greater numbers of victims. Tragically, despite strong public support little progress has been made in the extremely politically charged area of gun control. Nevertheless, cities and counties have enacted gun tax legislation. For example, on January 1, 2016, Seattle began imposing a $25 gun and a 2 to 5 cent ammunition tax with tax revenues targeted for gun violence research. The Illinois county that includes Chicago adopted a tax on gun sales in 2012. This paper will explore existing federal, state, and local gun tax legislation in the United States. It will do so using a critical theory framework that includes storytelling from the perspective of gun violence victims and their families. The paper will also explore academic literature and theories that criticize or support these tax laws.  ”

Scholarly Papers (45)

1.

Taxing Undocumented Immigrants: Separate, Unequal and Without Representation

Tax Lawyer, Spring 2006, Harvard Latino Law Review, Spring 2006, Chapman University Law Research Paper No. 06-20
Number of pages: 59 Posted: 15 Feb 2006
Francine J. Lipman
University of Nevada, Las Vegas - William S. Boyd School of Law
Downloads 5,021 (1,330)
Citation 3

Abstract:

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undocumented immigrants, tax, earned income tax credit, uniform definition of a child, child tax credit, immigration policy, tax policy, welfare

2.

Social Security Benefits Formula 101: A Practical Primer

American Bar Association - Section of Taxation News Quarterly, Vol. 29, No. 4, Summer 2010
Number of pages: 3 Posted: 10 Jul 2010
Francine J. Lipman and James E. Williamson
University of Nevada, Las Vegas - William S. Boyd School of Law and San Diego State University - College of Business Administration
Downloads 2,148 (5,794)

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Social Security, Retirement Benefits, Baby Boomers

3.

The Undocumented Immigrant Tax: Enriching Americans from Sea to Shining Sea

Chapman University Law Research Paper No. 2008
Number of pages: 37 Posted: 02 Nov 2008 Last Revised: 26 Nov 2010
Francine J. Lipman
University of Nevada, Las Vegas - William S. Boyd School of Law
Downloads 807 (27,153)

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Undocumented immigrants, illegals, Hispanics, Latinos, immigrants, tax, earned income tax, refundable child tax credit, social security, payroll taxes, economic stimulus refund 2008

4.

Incentive Stock Options and the Alternative Minimum Tax: The Worst of Times

Harvard Journal on Legislation, Vol. 39, No. 2, 2002
Number of pages: 37 Posted: 03 Oct 2003
Francine J. Lipman
University of Nevada, Las Vegas - William S. Boyd School of Law
Downloads 753 (29,791)
Citation 1

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alternative minimum tax, tax policy, incentive stock options, employee compensation,

5.

Bearing Witness to Economic Injustices of Undocumented Immigrant Families: A New Class of 'Undeserving' Working Poor

Nevada Law Journal, Vol. 7, p. 736, Summer 2007
Number of pages: 39 Posted: 14 Dec 2006 Last Revised: 04 Nov 2013
Francine J. Lipman
University of Nevada, Las Vegas - William S. Boyd School of Law
Downloads 643 (36,934)

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earned income tax credit, Social Security taxes, welfare policy, Social Security taxes, undocumented immigrants, unauthorized workers

6.

Anatomy of a Disaster Under the Internal Revenue Code

Florida Tax Review, Vol. 6, p. 955, 2005
Number of pages: 75 Posted: 06 Sep 2005
Francine J. Lipman
University of Nevada, Las Vegas - William S. Boyd School of Law
Downloads 637 (37,376)

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Disaster relief, casualty losses, casualty gains, net operating losses, involuntary conversions, presidentially declared disasters, disaster relief payments

7.

Celebrating Life (Chai) and Taxes: Lessons Learned

American Bar Association - Section of Taxation News Quarterly, Vol. 26, No. 1, Fall 2006, Chapman University Law Research Paper No. 06-02
Number of pages: 6 Posted: 22 Dec 2006 Last Revised: 06 May 2008
Francine J. Lipman
University of Nevada, Las Vegas - William S. Boyd School of Law
Downloads 584 (41,937)

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estate planning, financial planning, estate taxes, retirement planning, death

8.

Social Security Benefits Formula 101

Orange County Lawyer, May 2011
Number of pages: 5 Posted: 02 May 2011
Francine J. Lipman and James E. Williamson
University of Nevada, Las Vegas - William S. Boyd School of Law and San Diego State University - College of Business Administration
Downloads 546 (45,754)

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Social Security Benefits, Medicare Premiums, Retirement Benefits Timing

9.

Shrinking Boomer Social Security Retirement Benefits

American Bar Association - Section of Taxation News Quarterly, Vol. 27, No. 1, Fall 2007
Number of pages: 3 Posted: 16 Nov 2007 Last Revised: 21 Nov 2007
Francine J. Lipman
University of Nevada, Las Vegas - William S. Boyd School of Law
Downloads 536 (46,820)

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social security, Medicare, retirement, tax, baby boomers, work, aging

10.

No More Parking Lots: How the Tax Code Keeps Trees Out of a Tree Museum and Paradise Unpaved

Harvard Environmental Law Review, Vol. 27, 2003
Number of pages: 47 Posted: 24 Sep 2003
Francine J. Lipman
University of Nevada, Las Vegas - William S. Boyd School of Law
Downloads 401 (67,158)

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11.

The 'Illegal' Tax

Connecticut Public Interest Law Journal, Vol. 11, pp. 93-132, Fall/Winter 2011
Number of pages: 39 Posted: 19 Mar 2012
Francine J. Lipman
University of Nevada, Las Vegas - William S. Boyd School of Law
Downloads 390 (69,323)

Abstract:

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tax policy, undocumented immigrants, unauthorized workers, EiTC, working poor, Making Work Pay Credit, immigration reform, social security

12.

Social Security Benefits: Windfall Elimination Provision

Orange County Lawyer, Vol. 35, No. 12, p. 30, December 2011
Number of pages: 5 Posted: 01 Dec 2011
Francine J. Lipman and James E. Williamson
University of Nevada, Las Vegas - William S. Boyd School of Law and San Diego State University - College of Business Administration
Downloads 364 (75,163)

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Social Security retirement benefits, windfall elimination provision

13.

Social Security Spouse and Survivor Benefits 101: Practical Primer Part II (Or Another Reason to Put a Ring on It)

American Bar Association – Section of Taxation, News Quarterly, Vol. 30, No. 1, Fall 2010
Number of pages: 4 Posted: 09 Nov 2010
Francine J. Lipman and James E. Williamson
University of Nevada, Las Vegas - William S. Boyd School of Law and San Diego State University - College of Business Administration
Downloads 337 (82,212)

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Social Security Benefits, Tax Policy, Elder Law, Spousal Benefits, Survivor Benefits

14.

Will Refinancing an Installment Sale Obligation Trigger Recognition of Gain?

Real Estate Taxation, Vol. 24, Spring 1997
Number of pages: 9 Posted: 01 May 2008
Francine J. Lipman and James E. Williamson
University of Nevada, Las Vegas - William S. Boyd School of Law and San Diego State University - College of Business Administration
Downloads 331 (83,879)

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installment obligations, refinancing debt, tax policy, gain recognition on debt structuring

15.

The Working Poor are Paying for Government Benefits: Fixing the Hole in the Anti-Poverty Purse

Wisconsin Law Review, Vol. 2003, No. 3
Number of pages: 38 Posted: 06 Nov 2003
Francine J. Lipman
University of Nevada, Las Vegas - William S. Boyd School of Law
Downloads 327 (85,026)
Citation 2

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EITC, working poor, refund anticipation loans, tax preparers

16.

Unintended Consequences? Undocumented, Working Poor Families and the Refundable Child Tax Credit

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Number of pages: 15 Posted: 15 Nov 2004
Francine J. Lipman
University of Nevada, Las Vegas - William S. Boyd School of Law
Downloads 306 (91,516)

Abstract:

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Earned income tax credit, child tax credit, working poor, undocumented immigrants

17.

Tracing the American Concept of Stewardship to English Antecedents

British Accounting Review, Vol. 23, No. 355, 1991
Number of pages: 14 Posted: 21 May 2008
Francine J. Lipman and James E. Williamson
University of Nevada, Las Vegas - William S. Boyd School of Law and San Diego State University - College of Business Administration
Downloads 263 (107,725)

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stewardship, corporate goverance, accounting theory, accounting procedures, accounting history

18.

S Corporation Loss Limitations: The Tax Court Provides Potential Hope for Related Party Debt Restructurings

Virginia Tax Review, Vol. 22, p. 67, 2002
Number of pages: 37 Posted: 14 Dec 2002
Francine J. Lipman
University of Nevada, Las Vegas - William S. Boyd School of Law
Downloads 259 (109,463)

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S corporation, loss limitations, related party, debt restructurings

19.

Enabling Work for People with Disabilities: A Post-Integrationist Revision of Underutilized Tax Incentives

American University Law Review, Vol. 53, pp. 393-458, December 2003
Number of pages: 66 Posted: 16 Feb 2004
Francine J. Lipman
University of Nevada, Las Vegas - William S. Boyd School of Law
Downloads 255 (111,244)

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People with disabilities, work opportunity credit, barrier removal deduction, disabled access credit, earned income tax credit

20.

Never-Ending Limitations on S Corporation Losses: The Slippery Slope of S Corporation Debt Guarantees

Taxes - The Tax Magazine, Vol. 80, No. 6, pp. 29-36, June 2002
Number of pages: 18 Posted: 19 Dec 2003
Francine J. Lipman
University of Nevada, Las Vegas - William S. Boyd School of Law
Downloads 237 (119,885)

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S corporation loss limitations, shareholder debt guarantees

21.

Heal the Suffering Children: Fifty Years after the Declaration of War on Poverty

34 Boston College Journal of Law & Social Justice 311 (2014) , UNLV William S. Boyd School of Law Legal Studies Research Paper
Number of pages: 31 Posted: 06 May 2014 Last Revised: 20 Jun 2014
Francine J. Lipman and Dawn Davis
University of Nevada, Las Vegas - William S. Boyd School of Law and University of Nevada, Las Vegas - College of Business
Downloads 235 (120,916)

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Tax, Poverty, Economic Inequality, Access to Justice, Earned Income Tax Credit, Child Tax Credit, immigrants, undocumented immigrants, dependent, qualifying child, uniform definition of a child, tax justice, antipoverty

22.

Access to Tax InJustice

Pepperdine Law Review (Issue 5 of Volume 40) (Spring 2013), UNLV William S. Boyd School of Law Legal Studies Research Paper Series
Number of pages: 48 Posted: 14 Feb 2013
Francine J. Lipman
University of Nevada, Las Vegas - William S. Boyd School of Law
Downloads 221 (128,493)

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earned income tax credit, social justice, poverty, childhood poverty, poverty prevention, child tax credit, social benefits policy, refundable credits, working poor, undeserving poor, working poor families, tax injustice, access to justice

23.

The Social Security Benefits Timing Decision: A Model for Lower-Income Recipients

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Number of pages: 32 Posted: 28 Nov 2004
James E. Williamson and Francine J. Lipman
San Diego State University - College of Business Administration and University of Nevada, Las Vegas - William S. Boyd School of Law
Downloads 218 (130,212)

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Social Security benefits, low-income beneficiaries

24.

The Social Security Benefits Formula and the Windfall Elimination Provision: An Equitable Approach to Addressing 'Windfall' Benefits

Journal of Legislation, Vol. 39, No. 2, 2012-2013
Number of pages: 70 Posted: 08 Nov 2013 Last Revised: 26 Nov 2013
Francine J. Lipman and Alan Smith
University of Nevada, Las Vegas - William S. Boyd School of Law and University of Nevada, Las Vegas - William S. Boyd School of Law
Downloads 210 (134,864)

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Social Security, social insurance, Windfall Elimination Provision, retirement income, Social Security benefits formula, non-covered earnings

25.

The New Accountant-Client Privilege Provision: A Partial Step Forward for Nonattorney Practitioners

National Public Accountant, Vol. 44, p. 41, July 1999
Number of pages: 2 Posted: 29 May 2008
Francine J. Lipman and James E. Williamson
University of Nevada, Las Vegas - William S. Boyd School of Law and San Diego State University - College of Business Administration
Downloads 205 (137,980)

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accountant-client privilege, privilege, accountant-client communications

26.

More Alternatives in the Complex World of the Alternative Minimum Tax: The Election to Itemize Deductions

Practical Tax Lawyer, Winter 2004
Number of pages: 8 Posted: 11 Dec 2003
Francine J. Lipman, Nathan Oestreich and James E. Williamson
University of Nevada, Las Vegas - William S. Boyd School of Law, San Diego State University - College of Business Administration and San Diego State University - College of Business Administration
Downloads 205 (137,980)

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Alternative minimum tax, standard deduction, election to itemize deductions

27.

(Anti)Poverty Measures Exposed

Florida Tax Review, Vol. 21, No. 2, 2017
Number of pages: 82 Posted: 03 Jan 2018
Francine J. Lipman
University of Nevada, Las Vegas - William S. Boyd School of Law
Downloads 202 (139,888)

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Tax policy, Earned Income Tax Credit, TANF, SNAP, Social Security retirement benefits, SSI, Unemployment benefits, medical out of pocket, work related expenses, state and local taxes, poverty, antipoverty policy, economic resource allocations

28.

Saving Private Ryan's Tax Refund: Poverty Relief for All Working Poor Military Families

American Bar Association - Section of Taxation News Quarterly, Vol. 29, No. 2, Winter 2010
Number of pages: 2 Posted: 25 Jan 2010
Francine J. Lipman
University of Nevada, Las Vegas - William S. Boyd School of Law
Downloads 190 (148,193)

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earned income tax credit, poverty, armed forces, tax policy, working poor, 2008 stimulus rebate payments, undocumented immigrants, unauthorized immigrants

29.

Will the Final Regulations Under Section 469(C)(7) Renew Taxpayer Interest in Real Estate?

Real Estate Law Journal, Vol. 25, No. 2, Spring 1996
Number of pages: 12 Posted: 02 Jun 2008
Francine J. Lipman and James E. Williamson
University of Nevada, Las Vegas - William S. Boyd School of Law and San Diego State University - College of Business Administration
Downloads 185 (151,799)

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passive loss rules, tax shelter, rental real estate, real estate professionals, real property trades or businesses

30.

The New Earned Income Tax Credit: Too Complex for the Targeted Taxpayers?

Tax Notes, Vol. 57, No. 789, 1992
Number of pages: 31 Posted: 10 Jan 2008
Francine J. Lipman and James E. Williamson
University of Nevada, Las Vegas - William S. Boyd School of Law and San Diego State University - College of Business Administration
Downloads 181 (154,857)

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earned income tax credit, working poor, low-income taxpayers

31.

Just a Matter of Fairness: Tax Consequences of the Revised Community Property Treatment of California Registered Domestic Partners

American Bar Association - Section of Taxation News Quarterly, Vol. 30, No. 2, Winter 2011
Number of pages: 3 Posted: 13 Jan 2011
Francine J. Lipman and Rebecca J. Kipper
University of Nevada, Las Vegas - William S. Boyd School of Law and affiliation not provided to SSRN
Downloads 180 (155,628)

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California registered domestic partners, tax equality, marriage equality, same-sex couples, community property law

32.

Saving Private Ryan's Tax Refund

American Bar Association - Section of Taxation News Quarterly, Vol. 29, No. 1, Fall 2009
Number of pages: 3 Posted: 29 Oct 2009 Last Revised: 02 Nov 2009
Francine J. Lipman
University of Nevada, Las Vegas - William S. Boyd School of Law
Downloads 176 (158,766)

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members of the armed services, military, enlisted soldiers, tax policy, taxation, earned income tax credit, working poor taxpayers, tax compliance, tax systems, simple returns, ReadyReturn

33.

Reconciling the Premium Tax Credit: Painful Complications for Lower and Middle-Income Taxpayers

Southern Methodist University Law Review, Vol. 69, No. 2, 2016
Number of pages: 74 Posted: 14 Jun 2016 Last Revised: 24 Jun 2016
Francine J. Lipman and James E. Williamson
University of Nevada, Las Vegas - William S. Boyd School of Law and San Diego State University - College of Business Administration
Downloads 156 (176,297)

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premium tax credit, Affordable Care Act, tax policy, refundable tax credit, health insurance subsidy, advanced premium tax credit

34.

Irresponsibly Taxing Irresponsibility: The Individual Tax Penalty Under the Affordable Care Act

Georgetown Journal on Poverty Law Policy, Vol. 23, No. 3, Spring 2016
Number of pages: 57 Posted: 27 Apr 2016
Francine J. Lipman and James Owens
University of Nevada, Las Vegas - William S. Boyd School of Law and University of Nevada, Las Vegas
Downloads 154 (178,197)

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tax policy, health care policy, Affordable Care Act, Shared Responsibility Payment, health care mandate, individual health care mandate tax penalty

35.

Relief from the Rubble: Tax Assistance for Victims of the 2005 Hurricane Season

American Bar Association - Section of Taxation News Quarterly, Vol. 25, No. 2, Winter 2006
Number of pages: 3 Posted: 13 Feb 2008
Francine J. Lipman and Sean Michael Stegmaier
University of Nevada, Las Vegas - William S. Boyd School of Law and O'Melveny & Myers LLP
Downloads 149 (183,142)

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disaster relief, tax policy, casualty losses, casualty gains

36.

Recent Proposals to Redesign the EITC: A Reply to an Economist's Response

Tax Notes, Vol. 62, No. 1175, 1994
Number of pages: 9 Posted: 10 Jan 2008
Francine J. Lipman and James E. Williamson
University of Nevada, Las Vegas - William S. Boyd School of Law and San Diego State University - College of Business Administration
Downloads 149 (183,142)

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working poor, earned income tax credit, work incentives, work disincentives

37.

Interest on Estate Taxes: A Comment

Trusts & Estates, p. 48, August 1993
Number of pages: 4 Posted: 14 May 2008
Francine J. Lipman and James E. Williamson
University of Nevada, Las Vegas - William S. Boyd School of Law and San Diego State University - College of Business Administration
Downloads 143 (189,433)

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estate tax overpayment, interest on estate taxes, estate tax due

38.

Avoiding Malpractice Traps in Noncash Charitable Contributions

Practical Tax Lawyer, Vol. 14, No. 2, Winter 2000
Number of pages: 8 Posted: 01 May 2008
Francine J. Lipman and James E. Williamson
University of Nevada, Las Vegas - William S. Boyd School of Law and San Diego State University - College of Business Administration
Downloads 142 (190,460)

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donations, tax policy, charitable contributions, itemized deductions, substantiation rules

39.

Improving the Principal Residence Disaster Relief Provisions

Tax Notes, Vol. 66, No. 859, 1995
Number of pages: 8 Posted: 10 Jan 2008
Francine J. Lipman
University of Nevada, Las Vegas - William S. Boyd School of Law
Downloads 131 (203,175)

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disaster relief, residence, tax policy

40.

Windfall Deductions from Changing Depreciation

Journal of Property Management, Vol. 61, No. 74, September 1996
Number of pages: 2 Posted: 28 May 2008
Francine J. Lipman and James E. Williamson
University of Nevada, Las Vegas - William S. Boyd School of Law and San Diego State University - College of Business Administration
Downloads 114 (225,806)

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Revenue Procedure 96-31

41.

Will Changes to the Passive Income Rules Renew Interest in Real Estate?

Journal of Property Management, Vol. 61, No. 78, May 1996
Number of pages: 2 Posted: 16 Jun 2008
Francine J. Lipman and James E. Williamson
University of Nevada, Las Vegas - William S. Boyd School of Law and San Diego State University - College of Business Administration
Downloads 109 (233,136)

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rental real estate, tax shelter, real estate professionals

42.

Time is of the Essence: Seize the Opportunity for Fulfillment in 2009

American Bar Association - Section of Taxation News Quarterly, Vol. 28, No. 1, Fall 2008
Number of pages: 3 Posted: 28 Oct 2008 Last Revised: 23 Nov 2008
Francine J. Lipman
University of Nevada, Las Vegas - William S. Boyd School of Law
Downloads 102 (244,224)

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community assistance, pro bono, volunteer, taxation, low-income, poverty law, fulfillment, encore careers, encore jobs

43.

Social Security Retirement Benefits: A Timing Model for Working Families

14 NAELA Journal Issue 2 (Fall 2018)
Number of pages: 36 Posted: 21 Jul 2018
Francine J. Lipman and James E. Williamson
University of Nevada, Las Vegas - William S. Boyd School of Law and San Diego State University - College of Business Administration
Downloads 78 (289,309)

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Social Security retirement income, low-income seniors, anti-poverty, retirement benefits, elder law, adequacy of retirement income, retirement income security, Social Security spousal benefits

44.

#CriptheCode to Enable Work

37 ABA Tax Times Vol. 4 (Aug. 2018)
Number of pages: 5 Posted: 16 Aug 2018
Francine J. Lipman and James E. Williamson
University of Nevada, Las Vegas - William S. Boyd School of Law and San Diego State University - College of Business Administration
Downloads 15 (516,153)

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disability rights, tax policy, blindness, disability, tax credits, Americans with Disabilities Act, Access Technology Affordability Act, individual tax credits, refundable income tax credits, poverty, people with disabilities, work subsidies, access to work, access to technology

45.

Pro Bono Matters in the District

American Bar Association Tax Times, Vol. 35, No. 3
Number of pages: 5 Posted: 12 Sep 2018
Francine J. Lipman
University of Nevada, Las Vegas - William S. Boyd School of Law
Downloads 9 (549,265)

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EITC, Antipoverty, Washington DC, District, ABA, Pro Bono, Low Income Taxpayer Clinics, Refundable Tax Credits, Poverty Statistics, Antipoverty Relief, Income Inequality, Wealth Inequality