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A 2005 Presidential Advisory Panel on Tax Reform proposed a family credit and a work credit to replace some current tax credits, deductions, and exemptions. Taxes are overlooked by many social workers as a policy instrument for increasing the disposable income of low- and moderate-income families. This paper analyzes the proposed new credits through a justice framework. Social justice often is defined as the equitable distribution of societal resources. This definition reflects one type of justice--Rawls's egalitarian philosophy. A more nuanced understanding of justice may enable coalition building in policy making, leading to the enactment of tax policy that helps families pay for their basic needs--a goal of both direct service and policy practice social work practitioners. [ABSTRACT FROM AUTHOR]

HOW STATE CONTEXT influences voter turnout across the United States may be understood in terms of the decision to vote as a function of the relative importance of state elections. Grounded in the second-order (subnational) elections idea, which frames the decision to vote in terms of whether or not voters perceive something major at stake in the election for an office or government, this study emphasizes the interplay between state fiscal policies and electoral consequences. Specifically, the central hypothesis is that in states in which expenditures or tax burdens are greater, the electoral stakes become higher, and people therefore are more likely to vote. This study not only advances a new rationale for voter turnout across the United States but also enhances our understanding of second-order elections more generally. [ABSTRACT FROM AUTHOR]