University of the District of Columbia Law Review
Abstract
In this article, we will focus on employer-based tax incentives for hiring ex-offenders. Central to the discussion will be the Work Opportunity Tax Credit ("WOTC"), which provides a tax credit to employers who hire qualified employees/ex-offenders under the program. Additionally, we will explore various state programs modeled on a tax-based incentive and conduct a comparative assessment of where federal and state programs are effective and where there is potential for reform. Without targeted policy solutions to address employment obstacles, ex-offenders are left facing persistent employment barriers as they attempt to return to their communities and start a new life after incarceration.
First Page
53
Recommended Citation
Israel X. Nery & Scott B. Astrada,
Taxation and Reducing Recidivism: A Legal Comparative Analysis of Reducing Recidivism in States and a Federal Solution for the Future,
22
U.D.C. L. Rev.
53
(2019).
Available at:
https://digitalcommons.law.udc.edu/udclr/vol22/iss1/5
Included in
Law Enforcement and Corrections Commons, Taxation-Federal Commons, Taxation-State and Local Commons