Francine J. Lipman

Tracing the American Concept of Stewardship to English Antecedents

The contemporary American concept of stewardship has been criticized for failing to meet the needs of modern society. Critics say that the concept of stewardship is missing or dead in America. This paper proposes that before we speculate on the demise of stewardship in the not too distant future we consider its historical evolution. This paper uses a cross-national approach to trace the concept of stewardship within its socihistorical context from 13th century England to the modern American corporation. By identifying how stewardship has evolved differently in America than it did in England, the authors conclude that stewardship is alive and viable in America in its own unique form. Questions regarding whether the American concept of stewardship can survive in this form or how it might evolve in the future are left to future research. However, since accounting is stewardship driven researchers looking for a coherent legal/accounting theory of stewardship may find that evolutionary changes in the social and legal concepts of stewardship subsequently lead to changes in accounting theory and procedure.

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

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.

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

The Brookings Institute and the Progressive Policy Institute have collaborated in a study analyzing the shift of earned income tax credit (EITC) benefits away from the working poor, their families and neighborhoods. The study determined that approximately

Critical Tax Theory: The Taxation of Undocumented Immigrants: Separate, Unequal, and Without Representation

1.75 billion of the

Taxing Undocumented Immigrants: Separate, Unequal and Without Representation

30 billion in 1999 EITC was shifted from targeted individuals to paid tax preparers and affiliated national banks. This article analyzes the problem of diminishing EITC benefits for the working poor and presents possible solutions to preserve our nations largest and most effective anti-poverty program. The proposed solutions include (1) simplification of applicable tax provisions; (2) an offsetting tax preparation tax credit; (3) a revised government-private industry preparer partnership providing free Internet tax preparation and filing services; and (4) government-supported volunteer income tax assistance clinics open all year to assist low-income individuals with tax preparation, filing, correspondence and other financial education and banking assistance.