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Managing the Next Deluge: A Tax System Approach to Flood Insurance

65 Pages Posted: 25 Aug 2011  

Charlene D. Luke

University of Florida - Levin College of Law

Aviva Abramovsky

University at Buffalo Law School

Date Written: August 22, 2011

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.

Suggested Citation

Luke, Charlene D. and Abramovsky, Aviva, Managing the Next Deluge: A Tax System Approach to Flood Insurance (August 22, 2011). Connecticut Insurance Law Journal, Forthcoming; University of Florida Levin College of Law Research Paper . Available at SSRN: https://ssrn.com/abstract=1916191

Charlene D. Luke (Contact Author)

University of Florida - Levin College of Law ( email )

P.O. Box 117625
Gainesville, FL 32611-7625
United States
352.273.0658 (Phone)

Aviva Abramovsky

University at Buffalo Law School ( email )

School of Law
528 O'Brian Hall
Buffalo, NY 14260-1100
United States
(716) 645-2052 (Phone)

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