The Yale Law Journal

Forum Collection

The Tax Revolution of the American Rescue Plan Act

28 Nov 2021

This Collection surveys the novel tax implications of the American Rescue Plan Act (ARPA). These Essays analyze ARPA through the lens of fiscal impoverishment, race, unemployment insurance, and state and local responses to economic crises. Each Essay proposes changes to our tax system based on the lessons learned from ARPA.


Revolutionizing Redistribution: Tax Credits and the American Rescue Plan

Ariel Jurow Kleiman

The American Rescue Plan Act temporarily altered refundable tax credits in 2021 to include previously excluded families and workers. These changes protect millions of households from being pushed into poverty by taxes. This Essay argues that Congress should build on these reforms to make refundable …


The American Rescue Plan and the Future of the Safety Net

Brian Galle

This Essay considers the lessons of the American Rescue Plan for design of the safety net, using unemployment insurance as a case study. It shows why UI failed and how to fix it, including how to provide benefits to part-time workers.



Getting Beyond Ad Hoc Fiscal Federalism: A Proposal for a Default Federal Liquidity Facility for the States

Darien Shanske

Our current approach to state debt overcorrects for the problem that states might borrow too much. We can do better and aspects of the federal response to the pandemic illustrate how. The federal government should make forgiveable low-cost loans available to the states, but within limits to prevent …


Biden’s Gambit: Advancing Racial Equity While Relying on a Race-Neutral Tax Code

Goldburn P. Maynard Jr.

This Essay analyzes ARPA’s major provisions to determine their potential impact on racial equity. It argues that the Biden Administration should do more to tackle racial wealth inequality and the structural issues in the tax code that allow the rich to benefit disproportionately from tax subsidies.