Justice Implications of the Proposed Federal Family and Work Tax Credits: Applying Justice Theories to Policy Advocacy

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.