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

66 Pages Posted: 16 Feb 2004

See all articles by Francine J. Lipman

Francine J. Lipman

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

Abstract

Federal employment strategies for people with disabilities do not seem to be working. Scholars argue that the Americans with Disabilities Act and similar legislation that exemplify the disability theory of integrationism with the goal of integrating people with disabilities into mainstream employment cannot succeed. Society cannot eradicate barriers to employment for people with disabilities simply by the integrationist modest approach of reasonable accommodation. A post-integrationist approach may be required to provide legitimate equal employment opportunities for people with disabilities. In December 2002, the General Accounting Office released its report on its study of three federal business tax incentives to encourage employment of people with disabilities. This Article evaluates this federal employment strategy using post-integrationist theory. The Article proposes significant legislative modifications to empower these tax provisions and the Earned Income Tax Credit to enable work for people with disabilities.

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

JEL Classification: D64, H24, H25, I31, J18, J68, K34

Suggested Citation

Lipman, Francine J., 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, Available at SSRN: https://ssrn.com/abstract=501203

Francine J. Lipman (Contact Author)

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

4505 South Maryland Parkway
Box 451003
Las Vegas, NV 89154
United States

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