Chapter 7 identifies a conundrum of the EITC: It is intended to lift low-income individuals out of poverty, yet the credit is subject to capture by a number of creditors and agencies. Because it is delivered as a tax refund, the amount due to the taxpayer can be offset against outstanding federal and state tax liabilities, past-due child support, and federal student loan liabilities. The possibility of such offset betrays its function as an antipoverty supplement. Low-income families are subject to various economic stressors and are likely to have outstanding debts. In reconfiguring the credit into two distinct elements – an incentive to work and an antipoverty supplement – Congress might consider whether the latter should be protected from offset or garnishment (in whole or in part) in order to better serve its purpose. This chapter considers the pros and cons of such a protection, and proposes some possible structures.

The Romans had a difficult relationship with the kind of luxury and excess that we think of as indicators of moral and social decadence. But in many ways they revelled in such luxury. Readily accepting the financial rewards of empire, they spent huge sums on their own benefits. Whether in the colossal public games in the amphitheatre and the circus, in the opulent imperial bath complexes, or in extravagant private villas, Romans of all social levels delighted in the very best that life was thought to offer. Chapter 1 examines how far the evidence supports this somewhat melodramatic view of Rome by looking at the ways in which luxury spread in the Roman world. It also looks at the ways this growth in luxury compelled the Romans to create new concepts to understand the phenomenon. Luxury was almost never seen as a simple index of increased wealth. Rather, it raised all manner of moral issues among Rome’s ruling classes, many of which long outlived the end of the Roman empire itself.

As a consequence of rapid industrialization and urbanization throughout the nineteenth century, urban cores became dominant in a way they had never been before. By the turn of the century, one in seven people in England and Wales lived in London alone, which housed six million inhabitants; by 1905, Berlin was five times larger than it had been in 1848. The decadent response to this increasingly industrialized, utilitarian, democratized, and urbanized society was one of resistance, a sense of defiance reflected throughout decadent writing. The intense experience of life in the modern city led to the development of new urban sensibilities, notably represented by the flâneur, the flâneuse, and the dandy. In this chapter, the variety of decadent negotiations with the city and urban modernity emerges through an examination of the works of Oscar Wilde, Amy Levy, and Arthur Symons, wherein we observe how each of these three sensibilities supported ambivalent decadent interactions with urban life.