Clint Wallace A DEMOCRATIC PERSPECTIVE ON TAX LAW 98 Washington Law Review 947 (October, 2023) Abstract: As democracies around the world have faltered, legal scholars in fields as diverse as election law, labor law, and administrative law have turned to tax law to repair and support democratic governments. Taxation offers a toolset well-equipped to address concerns raised by democratic theorists focused on the conditions that shape a... 2023
Brian Galle , Stephen Shay ADMIN LAW AND THE CRISIS OF TAX ADMINISTRATION 101 North Carolina Law Review 1645 (September, 2023) The IRS is struggling. Phone calls from confused taxpayers ring unanswered, paper returns pile up, aggressive tax filers are confident they are unlikely to be audited. Congress piles new responsibilities on the agency while (so far) maintaining its budget at close to modern lows. This is a strange time, then, to launch perhaps the largest-ever... 2023
Jessica Xu AWARDING RACIAL SEGREGATION: THE LOW-INCOME HOUSING TAX CREDIT AS A NEW RACIALLY RESTRICTIVE COVENANT 70 UCLA Law Review 596 (August, 2023) The United States has a history of racial segregation in its facilitation of federal housing programs. One such program, the Low-Income Housing Tax Credit (LIHTC), was intended to respond to the need for affordable housing since its establishment in 1986. Through the LIHTC program, the federal government grants tax credits to investors and... 2023
Laura N. Coordes BANKRUPTCY OVERLOAD 57 Georgia Law Review 1133 (Spring, 2023) The bankruptcy system is overloaded. Those who use it, whether debtors or non-debtors, frequently seek to extract more out of a bankruptcy than the process can, practically and legally, provide. The goals and boundaries of bankruptcy law have always been subject to debate, making the system particularly susceptible to taking on more than it can... 2023
Regina S. Baker , Fenaba R. Addo BARRIERS TO RACIAL WEALTH EQUALITY 48 Human Rights 2 (2023) In the United States, racial wealth inequality, particularly the Black-white wealth gap, is massive. In 2019, the median wealth for white households was $188,200, compared to $24,100 and $36,100 for Black and Hispanic households, respectively (Bhutta et al., 2020). To better understand the ongoing persistence of this racial wealth inequality, we... 2023
Timothy M. Mulvaney BENEATH THE PROPERTY TAXES FINANCING EDUCATION 123 Columbia Law Review 1325 (June, 2023) Many states turn in sizable part to local property taxes to finance public education. Political and academic discourse on the extent to which these taxes should serve in this role largely centers on second-order issues, such as the vices and virtues of local control, the availability of mechanisms to redistribute property tax revenues across school... 2023
Amandeep S. Grewal BILLIONAIRE TAXES AND THE CONSTITUTION 58 Georgia Law Review 249 (Fall, 2023) The United States now has ten times as many billionaires as it had just a few decades ago. This ever-growing class has sparked congressional interest in billionaire tax proposals. These proposals would generally require that billionaires recognize income when their asset values increase, even if they have not sold their assets. Under existing... 2023
Belinda Lee BOLSTERING BENEFITS BEHIND BARS: REEVALUATING EARNED INCOME TAX CREDIT AND SOCIAL SECURITY BENEFITS DENIALS TO INMATES 98 New York University Law Review 331 (April, 2023) This Note describes how the tax system treats inmates, an intersection that has been relatively understudied by both tax and criminal justice scholars. The Note provides a detailed account of how inmates earn income through prison labor (what goes in) and the benefits denied to inmates (what comes out, or rather what often does not come out). The... 2023
Khadijah Wright BRIDGE OR BARRIER: THE INTERSECTION OF WEALTH, HOUSING, AND THE DISPARATE IMPACT STANDARD 17 Florida A & M University Law Review 203 (Spring, 2023) C1-2Table of Contents I. Wealth and Race are Significantly Intertwined Historically. 205 A. Historical Barriers to Wealth Used Race as A Basis for Exclusion. 205 B. Wealth Exclusion Affects Both Race and Housing. 209 II. The Fair Housing Act of 1968 intended to Prevent Discrimination Based on Group Characteristics. 212 A. Tropes: A Substitute for... 2023
Paul DiPadua BUILDING (BITCOIN) BACK BETTER: ATTAINING THE WIDESPREAD ADOPTION OF CRYPTOCURRENCY WITH ECONOMICALLY & ENVIRONMENTALLY CONSCIOUS TAX CODE AMENDMENTS 73 Syracuse Law Review 273 (2023) C1-2Table Of Contents Abstract. 274 Introduction. 275 I. The Quest for Widespread Adoption: An Overview of Cryptocurrency & its Many Benefits. 276 A. An Overview of Crypto currency & the Cryptocurrency Industry. 277 B. The Benefits of Cryptocurrency for Consumers. 278 C. The Benefits of Cryptocurrency for the Federal Government. 280 II. Preventing... 2023
Brandon Mickelsen COMBATING THE RACIAL WEALTH GAP: A GOVERNMENT AND CORPORATE-CENTRIC APPROACH 19 University of Saint Thomas Law Journal 180 (Spring, 2023) This paper calls attention to the ever-present racial wealth gap in America and illuminates how capitalism, despite its ardent proponents, continues to exacerbate that gap. On its face, the supposed free market that drives America's capitalistic society is race-neutral. An ever-changing shift of supply and demand drives the market. Although... 2023
Reuven S. Avi-Yonah , Yoseph M. Edrey CONSTITUTIONAL REVIEW OF FEDERAL TAX LEGISLATION 2023 University of Illinois Law Review 1 (2023) What does the Constitution mean when it says that The Congress shall have Power To lay and collect Taxes, Duties, Imposts and Excises, to pay the Debts and provide for the common Defence and general Welfare of the United States (U.S. Const. Article I, Section 8, Clause 1)? The definition of tax for constitutional purposes has become important... 2023
Magali Duque CONTRACTING FOR DEBT: THE RELATIONSHIP BETWEEN DEBT CAPITALISM, HIGHER EDUCATION, AND THE BLACK-WHITE WEALTH GAP 58 Harvard Civil Rights-Civil Liberties Law Review 415 (Winter, 2023) This Note explores the relationship between contractual parties in the credit market, as shaped by debt capitalism, through a brief history of slavery, peonage, and credit/debt legislation. Debt capitalism is a racially exclusionary system--stemming from slavery--in which asset acquisition, facilitated by working to pay debt, (1) is a requirement... 2023
Samantha J. Prince DEDUCTING DOBBS: THE TAX TREATMENT OF ABORTION-RELATED TRAVEL BENEFITS 98 Tulane Law Review 1 (November, 2023) In 2022, Dobbs v. Jackson Women's Health Organization overturned both Roe v. Wade and Planned Parenthood v. Casey thereby giving the states carte blanche to do as they wish regarding abortion access. The decision created upheaval in the United States. However, it also provided the impetus for the creation of a new employee benefit, abortion-related... 2023
Patrick Maney DIVIDE, "TWO-STEP," AND CONQUER: HOW JOHNSON & JOHNSON SPURRED THE BANKRUPTCY SYSTEM 92 University of Cincinnati Law Review 269 (20-Oct-23) In late 2018, a jury in Missouri awarded twenty-two plaintiffs $4.69 billion after they allegedly developed ovarian cancer from Johnson's Baby Powder. While the judgment was eventually reduced to $2.24 billion, the result only emboldened more claimants--over 40,000 of whom had sued Johnson & Johnson (J&J) as of August 2022. To address these... 2023
Erick J. Sam EMIGRATION, SECESSION, AND THE STRUCTURE OF INTERNATIONAL TAXATION 15 Washington University Jurisprudence Review 203 (2023) Global economic inequality is among the most morally urgent, yet unaddressed, issues of our era. This Article documents how (i) inequality among (as well as within) developing and developed nations has been exacerbated by certain patterns of migration, referred to as brain drain and harmful fiscal competition; and how (ii) international law has... 2023
Brendan Bargmann ENDING THE VICIOUS CYCLE: UNDERSTANDING "PILLAR TWO" AND THE UNCERTAIN PROGRESS TOWARDS A HARMONIZED GLOBAL MINIMUM TAX 64 Virginia Journal of International Law Online 1 (August, 2023) In recent years, the international community has acted with unprecedented cooperation to rationalize, reform, and empower the international tax regime. Paramount among these reforms is broad international agreement on a global minimum corporate tax to end the vicious cycle of competitive tax cuts for the attraction of foreign capital. This... 2023
Edward J. McCaffery ENOUGH INSANITY? A CALL FOR A (MORE) CRITICAL TAX THEORY 20 Pittsburgh Tax Review 419 (Spring, 2023) I am delighted to be at this Conference on Protecting Dynastic Wealth: Perspectives on the Role of Estate and Gift Tax in Perpetuating Inequality and to be giving this talk, for several reasons. One, the setting brings back fond memories of Larry Frolik and Bill Brown, wonderful tax scholars whom I almost joined on the Pittsburgh Law School faculty... 2023
Matthew Snyder ENVIRONMENTAL JUSTICE AND PUBLIC COMPANY DISCLOSURES: MANDATORY REPORTING FOR POLLUTING FACILITIES LOCATED IN MINORITY AND LOW-INCOME COMMUNITIES 100 University of Detroit Mercy Law Review 373 (Winter, 2023) Climate change is the existential threat of our lifetime. Sea levels, global temperatures, and catastrophic weather events are all on the rise. Global warming and its inherent dangers pose risks to individual health, physical safety, and property. Climate change also has significant financial impacts on the United States' economy, costing around... 2023
Kathleen DeLaney Thomas , Erin Scharff FAKE NEWS AND THE TAX LAW 80 Washington and Lee Law Review 803 (Spring, 2023) The public misunderstands many aspects of the tax system. For example, people frequently misunderstand how marginal tax rates work, misperceive their own average tax rates, and believe they benefit from tax deductions for which they are ineligible. Such confusion is understandable given the complexity of our tax laws. Unfortunately, research... 2023
Jonathan G. Blattmachr HOW WEALTH TRANSFER TAXES MIGHT REDUCE RACIAL WEALTH DISPARITY IN AMERICA 20 Pittsburgh Tax Review 297 (Spring, 2023) This Article will discuss what seems to be the impact of estate, gift and generation-skipping taxes (collectively and commonly referred to as wealth transfer taxes) imposed by the United States (Federal) on the disparity of wealth in America. It describes, in general terms, how those taxes work. It also describes, again in general terms, the... 2023
Hayes R. Holderness INDIVIDUAL HOME-WORK ASSIGNMENTS FOR STATE TAXES 98 Washington Law Review 53 (March, 2023) Abstract: The surge in work-from-home arrangements brought on by the COVID-19 pandemic threatens serious disruptions to state tax systems. Billions of dollars are at stake at this pivotal moment as states grapple with where to assign income earned through these remote work arrangements for tax purposes: the worker's home or the employer's location?... 2023
Assaf Harpaz INTERNATIONAL TAX REFORM: WHO GETS A SEAT AT THE TABLE? 44 University of Pennsylvania Journal of International Law 1007 (Summer, 2023) The international tax framework relies on early-twentieth-century principles and favors the interests of the Global North, which created it. It bases taxing rights on a corporation's physical presence and mostly allocates profits to the country of residence. Moreover, it has been slow to adapt to modern business practices. In the digital economy,... 2023
Lloyd Hitoshi Mayer IS TAX LAW DIFFERENT? UNCONSTITUTIONAL CONDITIONS, RELIGIOUS ORGANIZATIONS, AND TAXATION 98 Notre Dame Law Review Reflection S1 (2023) In common with other charities, religious organizations enjoy significant benefits under federal tax law, including exemptions from income tax and the ability of donors to deduct their contributions for income, gift, and estate tax purposes. A subset of religious organizations consisting of churches, which include houses of worship for all sects,... 2023
Adam J. Levitin JUDGE SHOPPING IN CHAPTER 11 BANKRUPTCY 2023 University of Illinois Law Review 351 (2023) Forum shopping has long been a feature of large case chapter 11 bankruptcy practice, with debtors picking the judicial district for their case. In recent years, however, debtors have also begun to engage in intra-district judge shopping--picking the individual judge who will hear the case. This Article documents the rise of judge shopping in big... 2023
Anda Totoreanu JUDICIAL INTERPRETATION BY BANKRUPTCY COURTS AND THE DEPARTMENT OF EDUCATION REGARDING THE APPLICATION OF THE UNDUE HARDSHIP ("BRUNNER") STANDARD TO STUDENT LOAN DISCHARGES 29 Cardozo Journal of Equal Rights & Social Justice 743 (Summer, 2023) C1-2Table of Contents I. INTRODUCTION. 744 II. THE UNDUE HARDSHIP STANDARD TO STUDENT LOAN DISCHARGES. 747 a. Legal Requirements for Student Loan Discharge. 747 b. Various Interpretations of the Undue Hardship Standard as Applied by Bankruptcy Courts: The Long and Brunner Standards. 751 c. The History of the Brunner Standard as Interpreted by the... 2023
Avital Mentovich , J.J. Prescott , Orna Rabinovich-Einy LEGITIMACY AND ONLINE PROCEEDINGS: PROCEDURAL JUSTICE, ACCESS TO JUSTICE, AND THE ROLE OF INCOME 57 Law and Society Review 189 (June, 2023) Courts have long struggled to bridge the access-to-justice gap associated with in-person hearings, which makes the recent adoption of online legal proceedings potentially beneficial. Online proceedings hold promise for better access: they occur remotely, can proceed asynchronously, and often rely solely on written communication. Yet these very... 2023
William P. Kratzke MUSINGS: ITEMIZED DEDUCTIONS AND THE CHANGING FABRIC OF AMERICAN SOCIETY WROUGHT BY THE TAX CUTS AND JOBS ACT--OBSERVING REGRESSIVENESS HIDDEN IN PLAIN SIGHT 76 Tax Lawyer 293 (Winter, 2023) Taxpayers who take advantage of the Code's exclusions, deductions, and preferential rates implicitly vote on the shape of American society. Pre-TCJA, the Code enfranchised aspirational taxpayers who sought to own homes in flourishing neighborhoods, to educate their offspring, and to retire comfortably. The TCJA disenfranchised such taxpayers... 2023
Maximilien Zahnd NOT "CIVILIZED" ENOUGH TO BE TAXED: INDIGENEITY, CITIZENSHIP, AND THE 1919 ALASKA SCHOOL TAX 48 Law and Social Inquiry 937 (August, 2023) In 1919, the Territory of Alaska enacted a tax to finance its school system, in which Native children could attend public schools alongside non-Native children only if they were of mixed blood and led a civilized life. As originally enacted, the scope of the tax included every man within a certain age bracket, meaning that all Native men would... 2023
Jack Duffley ON THIN ICE: FIXING THE COOK COUNTY PROPERTY TAX DIVIDE 96 Chicago-Kent Law Review 283 (2023) For Cook County, the property tax is one of the most important revenue sources. The County is divided into numerous taxing districts, like school, library, or municipality districts, all of which rely heavily on property tax revenue. Every year, each district in Cook County submits a property tax levy based on its projected expenditures. In 2018,... 2023
Bridget J. Crawford PINK TAX AND OTHER TROPES 34 Yale Journal of Law & Feminism 88 (2023) Abstract: Law reform advocates should be strategic in deploying tax tropes. This Article examines five common tax phrases--the nanny tax, death tax, soda tax, Black tax, and pink tax--and demonstrates that tax rhetoric is more likely to influence law when used to describe specific economic injustices resulting from actual government... 2023
Brakeyshia R. Samms POWER TO THE PEOPLE: HOW WORKERS CAN FIGHT TAX INEQUITY 49 Human Rights 38 (October, 2023) One of the most glaring problems facing workers today is tax inequity. The preferential treatment of capital gains (income from wealth) over wage income in both federal and state tax codes is a prime example. The wealthy's income has vastly risen over the past few decades, while workers have fared much worse by comparison. While tax policy alone... 2023
Amy Deen Westbrook , David A. Westbrook PROGRESSIVE CORPORATE GOVERNANCE UNDER SOCIAL CAPITALISM: DO THE RIGHT THING OR SHARE THE WEALTH? 17 Virginia Law & Business Review 145 (Spring, 2023) This Article expands the idea of progressive corporate governance beyond the limitations entailed in the traditional debate over corporate purpose: should firms be operated for Shareholder Wealth Maximization (SWM) or for broader goods, today called Environmental, Social, and Governance (ESG) goals? In one form or another, shareholder... 2023
Makenzie Stuard PROPERTY TAXIDERMY: HOW PROPERTY TAX LENDERS DO FALL UNDER THE TRUTH IN LENDING ACT (TILA), AND HOW, TO HOLD OTHERWISE ALLOWS THE INDUSTRY TO PREY ON AND MAINTAIN COMMUNITIES OF COLOR 29 Texas Hispanic Journal of Law and Policy 1 (Spring, 2023) Apex predators shape and influence the ecosystem in which they live. They are built to serve their own interests. As observers, we study their habitats and lifestyles with wonder, but in that observation, we also see the destruction they can wreak havoc when unrestrained. In the natural environment, apex predators are incentivized to hunt animals... 2023
Sheldon A. Evans PUNISHMENT EXTERNALITIES AND THE PRISON TAX 111 California Law Review 683 (June, 2023) Punishment as a social institution has failed to live up to the quixotic ideals of theory and has descended into the practice of mass incarceration, which is one of the defining failures of modern times. Scholars have traditionally studied punishment and incarceration as parts of a social transaction between the criminal offender, whose crime... 2023
Islame Hosny QUALIFIED OPPORTUNITY ZONES: A CRITICAL TAX ANALYSIS OF THE CAPITAL GAIN REQUIREMENT 18 Rutgers Business Law Review 84 (Spring, 2023) In December 2017, the Tax Cuts and Jobs Act established the Qualified Opportunity Zones (QOZ) tax incentive program, an economic development tool that allows people to invest in distressed areas. As a student at Columbia University, which has its main campus in the affluent Morningside Heights neighborhood in New York City, I sometimes pass... 2023
John Byrnes RACIAL DISCRIMINATION, HOME APPRAISALS, AND THE FAIR HOUSING ACT: REGULATING PRIVATE APPRAISERS TO REDUCE THE RACIAL WEALTH GAP 20 Rutgers Journal of Law & Public Policy 45 (Spring, 2023) This paper highlights the prevalence of racial discrimination in the home appraisal market through critical race theory (CRT) techniques and theory. When a home's value can be reduced by almost twenty-five percent simply because of the perceived race of its owners or of the neighborhood, Black families find themselves at a disadvantage as they try... 2023
Sydney Calas RECONCEPTUALIZING BANKRUPTCY EDUCATION REQUIREMENTS FOR INCARCERATED DEBTORS 39 Emory Bankruptcy Developments Journal 329 (2023) In the eighteen years since Congress enacted the Bankruptcy Abuse Prevention and Consumer Protection Act (BAPCPA), bankruptcy scholars and professionals have launched countless critiques against two of the Act's more drastic amendments: (1) mandatory pre-filing credit counseling and (2) a mandatory post-filing financial management course. Without... 2023
Erez Aloni RICH DAD, GAY DAD: THE WEALTH TRAPS OF GAY FATHERHOOD 101 North Carolina Law Review 1381 (June, 2023) While legal and societal progress has enabled gay fathers to form families, there remains a critical blind spot in our understanding of their financial well-being. Specifically, there are indications that a wealth gap may exist among gay father households. This Article introduces a novel taxonomy of the mechanisms that likely contribute to a wealth... 2023
B. Summer Chandler SALES FREE AND CLEAR OF AN INTELLECTUAL PROPERTY LICENSEE'S INTERESTS IN BANKRUPTCY--LOOKING TO IN RE TEMPNOLOGY FOR GUIDANCE 15 Drexel Law Review 271 (2023) Uncertainty surrounds many issues that exist at the intersection of bankruptcy law and intellectual property law. Section 363(f) of the Bankruptcy Code permits the debtor to sell assets free of a third party's interest in such assets, provided one or more preconditions is satisfied. When a debtor rejects a license agreement pertaining to the... 2023
Armen H. Merjian SECOND-GENERATION SOURCE OF INCOME HOUSING DISCRIMINATION 2023 Utah Law Review 963 (2023) [S]econd-generation barriers . have emerged in the covered jurisdictions as attempted substitutes for the first-generation barriers that originally triggered preclearance in those jurisdictions. Justice Ruth Bader Ginsburg As source of income protections increase, landlords are more likely to rely on other measures such as credit scores to... 2023
Brian Galle , David Gamage , Darien Shanske SOLVING THE VALUATION CHALLENGE: THE ULTRA METHOD FOR TAXING EXTREME WEALTH 72 Duke Law Journal 1257 (March, 2023) Recent reporting based on leaked tax returns of the ultrarich confirms what experts have long suspected: for the wealthiest Americans, paying taxes is mostly optional. Some of the country's richest have reported annual taxable incomes that would be modest for a schoolteacher, even as the share of wealth held by the top .1 percent is at its highest... 2023
Alex Sernyak STOP SUBSIDIZING THE SUBURBS: PROPERTY TAX REFORM AND ENDING EXCLUSIONARY ZONING 31 New York University Environmental Law Journal 243 (2023) Current residential land use in the United States has been disastrous for the environment. Land use is largely regulated by local zoning laws, and in many states, property taxes are set at a local level as well. The relationship between the two is complex, but put simply, having both policy tools in the hands of local governments creates... 2023
Linda Sugin TAX BENEFITS AND FAIRNESS IN K-12 EDUCATION 111 Georgetown Law Journal Online 140 (2023) This Article examines the tax law's subsidies for inequality and segregation in primary and secondary education, analyzing the federal charitable deduction and education savings plans, and state tax credits for education. It argues that the tax system diverts funds from traditional public education into private education, fostering economic,... 2023
Jackson Hughes TAXATION AND TELEHEALTH: WOULD A TELEHEALTH EXCLUSIVE FACILITY OWNED BY A NONPROFIT HOSPITAL BE EXEMPT FROM PROPERTY TAX IN INDIANA? 20 Indiana Health Law Review 385 (2023) Taxation exemption in the United States traces its roots to before the formation of our republic. Organizations which provide charitable relief, such as hospitals, fire departments, and orphanages, were established to address a lack of direct governmental involvement in the societal issues faced by colonists. These organizations were designed to... 2023
Hilary G. Escajeda TECHNOLOGY JUSTICE: TAXATION OF OUR COLLECTIVE AND CUMULATIVE COGNITIVE INHERITANCE 56 Loyola of Los Angeles Law Review 1073 (Fall, 2023) As artificial intelligence and robotic technologies accelerate economic transformation, outdated property and tax laws will increasingly fail American workers with ordinary skills that perform routine job functions. Because technology may render millions of workers redundant, U.S. policymakers must make significant social, economic, and legal... 2023
Vijay Raghavan THE CASE AGAINST THE DEBT TAX 91 Fordham Law Review 1849 (April, 2023) Americans are increasingly agitating for debt relief. In the last decade, there have been national campaigns to cancel student debt, credit card debt, and mortgage debt. These national campaigns have paralleled local efforts to cancel taxi medallion debt, carceral debt, and lunch debt. But as the public increasingly pursues broad-scale debt relief... 2023
Andrew Hayashi , Justin J. Hopkins THE CHARITABLE TAX DEDUCTION AND CIVIC ENGAGEMENT 2023 University of Illinois Law Review 1179 (2023) In an era characterized by polarization, economic inequality, and the disintegration of local communities, the income tax deduction for charitable contributions appears to abet some of our worst social ills because it incentivizes the wealthy to steer public funds to their preferred charities and subsidizes their donations. We argue that tax... 2023
Danielle A. Chaim THE COMMON OWNERSHIP TAX STRATEGY 101 Washington University Law Review 501 (2023) The recent mass shift by American retail investors into index funds has given rise to a modern form of common ownership. Significant stakes in most public companies are now held by a core group of large, diversified institutional investors. In parallel, this rise in common ownership has been accompanied by unprecedented levels of corporate tax... 2023
Mahlon J. Mowrer , The Belmont Firm, Arlington, Va. THE CONSUMER BANKRUPTCY REFORM ACT: A TRANSFORMATION OF THE LAW 42-JAN American Bankruptcy Institute Journal 8 (January, 2023) The 117th Congress is in its twilight, and the 118th Congress will mire in the narrow partisan majorities splitting its chambers and the inevitable political divides leading into the 2024 election. So imminent legislative updates impacting bankruptcy seem--at best--distant. But bankruptcy bills often echo. The sleepy winter months seem to be the... 2023
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