Lily Batchelder
Associate Professor of Law and Public Policy (NYU School of Law)


DatePublication/Paper
2008

Batchelder, L. 2008. Reform Options for the Estate Tax System: Targeting Unearned Income. Testimony before the United States Committee on Finance March 12.
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2007

Batchelder, L. 2007. Household Income Volatility and Tax Policy: Helping More and Hurting Less. Testimony before the Joint Economic Committee Feb. 28.
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Batchelder, L. 2007. Taxing Privilege More Effectively: Replacing the Estate Tax with an Inheritance Tax. Hamilton Project Discussion Paper.
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2006

Batchelder, L., Goldberg Jr., F.T. & Orszag, P.R. 2006. Efficiency and Tax Incentives: The Case for Refundable Tax Credits. Stanford Law Review, Vol. 59, Issue 1.
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Abstract

Each year the federal individual income tax code provides over $500 billion worth of incentives intended to encourage socially beneficial activities, such as charitable contributions, homeownership, and education. This is an enormous investment, exceeding our budget for national defense and amounting to about 4% of Gross Domestic Product (GDP). The design of these tax incentives is an immensely important policy matter. Yet despite their efficiency rationale, little attention has been paid to the question of what economic efficiency implies about the form these tax incentives should take.

2003

Batchelder, L. 2003. Taxing the Poor: Income Averaging Reconsidered. 40 Harvard Journal on Legislation 395.
Abstract

This Article presents an original empirical analysis demonstrating the disproportionate burden taxation of annual income places upon low-income families. The author proposes two simple income averaging devices to redress this effect: averaging the Earned Income Tax Credit over a two-year period and carrying back the standard deduction and personal and dependent exemptions.











Contact Details

lily.batchelder@nyu.edu
212-992-8156
40 Washington Square South, 402
Office Hours: By appointment only
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Areas of Expertise

  • Inequality
  • Social Policy
  • Tax