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

64

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25,882

SSRN CITATIONS
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Top 40,656

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17

CROSSREF CITATIONS

6

Ideas:
“  I am currently working on a tax policy paper focusing on the rural south ...  ”

Scholarly Papers (64)

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 5,737 (2,715)

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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 2,345 (11,918)

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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 922 (48,306)

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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 896 (50,244)

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

5.

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 798 (58,798)
Citation 1

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

6.

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 728 (66,477)

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

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 651 (76,698)

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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 612 (82,786)

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Social Security Benefits, Medicare Premiums, Retirement Benefits Timing

9.

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 607 (83,637)
Citation 1

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

10.

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 593 (86,176)

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

11.

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 506 (105,026)

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

12.

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 506 (105,026)

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13.

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 463 (116,810)

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Social Security retirement benefits, windfall elimination provision

14.

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 463 (116,810)

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EITC, working poor, refund anticipation loans, tax preparers

15.

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

,
Number of pages: 15 Posted: 15 Nov 2004
Francine J. Lipman
University of Nevada, Las Vegas - William S. Boyd School of Law
Downloads 433 (126,417)

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

16.

U.S. Tax Systems Need Anti-Racist Restructuring

168 Tax Notes Fed/State 855 (Aug. 3, 2020), University of Hawai’i Richardson School of Law Research Paper No. 3667093
Number of pages: 9 Posted: 11 Aug 2020
Francine J. Lipman, Nicholas A. Mirkay and Palma Joy Strand
University of Nevada, Las Vegas - William S. Boyd School of Law, William S. Richardson School of Law, University of Hawaii and Marquette University Law School
Downloads 422 (130,555)
Citation 2

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racism, progressive, regressive, anti-racist, earned income tax credit, state & local tax systems, Jim Crow, red-lining, child tax credit, unauthorized workers, #BlackTaxpayersMatter, wealth tax, capital gains tax

17.

(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 395 (140,471)
Citation 1

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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

18.

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 392 (141,673)

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

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 371 (150,659)

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

20.

Nuts and Bolts of the 2021 Advanced, Enhanced Child Tax Credit

173 Tax Notes 319 (Oct. 18, 2021)
Number of pages: 8 Posted: 18 Nov 2021
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 359 (156,227)

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tax policy, Child Tax Credit, antipoverty relief, childhood poverty, payback protection safe harbor, tax credits, refundable tax credits

21.

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 346 (162,611)

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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

22.

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 340 (165,685)

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

23.

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 333 (169,406)

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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

24.

Pro Bono Matters On the Basis of Sex

Tax Notes 1037 (August 12, 2019)
Number of pages: 4 Posted: 03 Apr 2020
Francine J. Lipman
University of Nevada, Las Vegas - William S. Boyd School of Law
Downloads 332 (169,948)

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gender discrimination, tax justice, access to justice, pro bono, tax, caregiving

25.

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 306 (185,241)

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S corporation, loss limitations, related party, debt restructurings

26.

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 279 (203,893)

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S corporation loss limitations, shareholder debt guarantees

27.

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 275 (206,982)

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accountant-client privilege, privilege, accountant-client communications

28.

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

,
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 272 (209,245)

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Social Security benefits, low-income beneficiaries

29.

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 258 (220,578)

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

30.

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 250 (227,605)

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Alternative minimum tax, standard deduction, election to itemize deductions

31.

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 238 (238,839)
Citation 2

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

32.

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 237 (239,837)

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

33.

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 228 (248,888)

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

34.

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 223 (254,147)

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

35.

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 210 (268,763)

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

36.

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 208 (271,164)

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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

37.

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 200 (281,052)

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

38.

How to Design An Antiracist State and Local Tax System

Seton Hall Law Review, 2022
Number of pages: 41 Posted: 14 May 2022
Francine J. Lipman
University of Nevada, Las Vegas - William S. Boyd School of Law
Downloads 196 (286,224)
Citation 3

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antiracism, antipoverty, tax policy, state and local tax systems, earned income tax credit, sales and use tax, property tax, income tax

39.

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 191 (293,058)
Citation 1

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

40.

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 187 (298,592)

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

41.

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 183 (304,298)

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disaster relief, tax policy, casualty losses, casualty gains

42.

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 176 (315,080)

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

43.

Rep. John Lewis Making 'Good Trouble' in Georgia

168 Tax Notes 681 (July 27, 2020)
Number of pages: 4 Posted: 16 Sep 2020
Francine J. Lipman
University of Nevada, Las Vegas - William S. Boyd School of Law
Downloads 170 (324,765)

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tax justice, earned income tax credit, access to justice, House of Representatives, John Lewis, Martin Luther King, Georgia, low-income tax clinics

44.

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 163 (336,669)

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rental real estate, tax shelter, real estate professionals

45.

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 161 (340,307)

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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

46.

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 157 (347,537)

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

47.

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 156 (349,458)

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disaster relief, residence, tax policy

48.

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 135 (392,313)

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Revenue Procedure 96-31

49.

Tax Audits, Economics, and Racism

Oxford Research Economics and Finance (2022 Forthcoming)
Number of pages: 26 Posted: 18 Nov 2021
Francine J. Lipman
University of Nevada, Las Vegas - William S. Boyd School of Law
Downloads 132 (399,278)

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tax gap, earned income tax credit, antipoverty, racial wealth gap, racism, white privilege, tax administration

50.

Humanizing the Tax System: What National Taxpayer Advocate Nina E. Olson Did For America's Kids and their Families

Pittsburgh Tax Review, Vol. 18, No. 1, 2020
Number of pages: 27 Posted: 17 Dec 2020
Francine J. Lipman
University of Nevada, Las Vegas - William S. Boyd School of Law
Downloads 106 (470,244)

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Earned Income Tax Credit, poverty, refundable tax credits, working families, Internal Revenue Service, tax procedure, tax audits, racism, wealth inequality, racial wealth gap, tax justice, childhood poverty, National Taxpayer Advocate, Taxpayer Advocate Service

51.

State and Local Tax Takeaways Redux

101 Tax Notes State 683 (2021)
Number of pages: 16 Posted: 29 Oct 2021
Francine J. Lipman
University of Nevada, Las Vegas - William S. Boyd School of Law
Downloads 102 (483,234)

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racial wealth gap, tax discrimination, tax racism, state and local taxes, sales tax, earned income tax credit, income tax, regressive taxes, individual taxpayer identification number, immigration, unauthorized immigrants, tax policy, tax

52.

Senator Harry Mason Reid: A Life of Purpose through Service

174 Tax Notes 394 (2022)
Number of pages: 3 Posted: 24 Feb 2022
Francine J. Lipman
University of Nevada, Las Vegas - William S. Boyd School of Law
Downloads 96 (503,136)

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Harry Mason Reid, US Senators, Nevada, politics, Searchlight, Nevada

53.

Taxing Poor Kids

44 Human Rights 1 (Nov. 2019)
Number of pages: 4 Posted: 24 Mar 2021
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 93 (513,553)

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poverty, child tax credit, tax policy, refundable tax credits, tax justice, antipoverty programs, tax relief, childhood poverty, poverty measures

54.

#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 93 (513,553)

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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

55.

Child Tax Credit Redux

Tax Notes 1303 (Nov. 25, 2019)
Number of pages: 6 Posted: 03 Apr 2020
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 92 (517,002)

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Child Tax Credit, antipoverty relief, tax, workfare, Tax Cut & Jobs Act, refundable tax credits, inequality, child welfare, children's health, safety, childhood poverty

56.

Not Taxing Puerto Rico: Whitewashing Impoverishment in United States v. Vaello Madero

77 Tax Lawyer 357 (2024)
Number of pages: 70 Posted: 22 Apr 2024
Francine J. Lipman
University of Nevada, Las Vegas - William S. Boyd School of Law
Downloads 86 (546,933)

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Puerto Rico, tax policy, territories, Earned Income Tax Credit, Child Tax Credit, Insular Cases, United States v. Vaello Madero, poverty, citizenship, Supplemental Security Insurance

57.

Anatomy of the Aloha State Earned Income Tax Credit

99 State Tax Notes 829 (Feb. 22, 2021)
Number of pages: 7 Posted: 19 Apr 2021
Francine J. Lipman and Christopher Pang
University of Nevada, Las Vegas - William S. Boyd School of Law and affiliation not provided to SSRN
Downloads 85 (543,003)

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earned income tax credit, refundable tax credits, Hawaii, tax justice, tax credits, antipoverty relief, poverty, tax policy

58.

Holes in the Safety Net: Federalism and Poverty Chapter 5: State Tax Takeaways

Holes in the Safety Net: Federalism and Poverty (Cambridge University Press 2019)
Number of pages: 26 Posted: 02 Apr 2020
Francine J. Lipman
University of Nevada, Las Vegas - William S. Boyd School of Law
Downloads 83 (550,953)

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poverty, state and local taxes, sales taxes, excise taxes, state earned income taxes, antipoverty, federalism, property taxes, regressive taxes, progressive taxes

59.

Chapter 15: Economic Justice Delivered through Tax Systems During the COVID-19 Pandemic

The Legal & Social Ramifications on Civil Rights and Civil Liberties (Book published by ABA Civil Rights & Social Justice), Edited by Claire L Parins, ISBN 9781639053698, 2023
Number of pages: 13 Posted: 31 Aug 2023
Richard Auxier and Francine J. Lipman
Tax Policy Center and University of Nevada, Las Vegas - William S. Boyd School of Law
Downloads 67 (621,175)

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tax policy, federal tax, state tax, pandemic relief, antipoverty, immigrant tax policy

60.

Pandemic Tax Relief Pummels Child Poverty: Time to Make It Permanent

2 Human Rights 48 (2023)
Number of pages: 2 Posted: 23 Jan 2023
Francine J. Lipman
University of Nevada, Las Vegas - William S. Boyd School of Law
Downloads 61 (651,715)

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tax policy, Child Tax Credit, antipoverty programs, social safety net, refundable tax credits

61.

Is Now A(nother) Teachable Moment? Honoring the Legacy of Dr. William E. Spriggs

Pittsburgh Tax Review, Vol. 21, No. 1, 2024
Number of pages: 9 Posted: 26 Nov 2023
Francine J. Lipman
University of Nevada, Las Vegas - William S. Boyd School of Law
Downloads 50 (714,701)

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discrimination, diversity, economics, tax policy, racial inequity, tax injustice

62.

Celebrating (Tax) Justice in Baltimore

Tax Notes 1265 (Aug.19, 2019)
Number of pages: 5 Posted: 01 Feb 2022
Francine J. Lipman
University of Nevada, Las Vegas - William S. Boyd School of Law
Downloads 44 (753,789)

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Baltimore, tax justice, tax policy, low-income tax assistance, tax matters

63.

Facilitating Financial Freedom: ABLE Accounts Across America

111 State Tax Notes 12 (Jan. 22, 2024)
Number of pages: 22 Posted: 28 Feb 2024 Last Revised: 29 Feb 2024
Asma Khan and Francine J. Lipman
University of Nevada, Las Vegas and University of Nevada, Las Vegas - William S. Boyd School of Law
Downloads 42 (767,717)

Abstract:

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tax policy, disability, ABLE accounts, Nevada, savings, trusts, special needs trusts

64.

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 41 (775,054)

Abstract:

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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