| Author | Title | Citation | Summary | Year |
| Lenese C. Herbert |
(CON)SCRIPTED: "CAUCASIAN RICH BRAIN" |
73 DePaul Law Review 847 (Spring, 2024) |
[E]ntertainment is not innocent.--James Baldwin They called them brilliant. Respecters of the sharp edges and reliable bubbler[s] of memorable language. Their writing, roundly regarded as a bracing and refreshing font of quips and barbs and total twists of the heart, was likened to the precision of an architect's plans. They crafted... |
2024 |
| Adam B. Thimmesch |
A FUTURE FOR THE STATE CORPORATE INCOME TAX |
77 Tax Lawyer 761 (Summer, 2024) |
The state corporate income tax is a deeply flawed tax instrument, and states have been under pressure to eliminate or reduce their reliance on that form of taxation. This Article provides a defense of that tax by looking at the real-world effects of its elimination rather than by focusing on its shortcomings. The reality is that every tax... |
2024 |
| Ira Kuehn |
A GLOBAL MINIMUM CORPORATE TAX AND ITS IMPACT ON CORPORATIONS AND THE GLOBAL ECONOMY |
33 Transnational Law & Contemporary Problems 292 (Spring, 2024) |
I. Introduction. 291 II. A Long History of LTJs. 292 III. Challenges to Past Similar Agreements. 298 A. Past OECD Efforts. 299 B. Early G20 Action. 301 IV. The G20 Summit and the Newest OECD Plan. 303 A. Pillar One. 304 B. Pillar Two. 305 C. Barriers to Implementation. 307 V. Impact on Companies. 309 A. More Expensive for MNEs. 309 1. Higher... |
2024 |
| Robert Hovey |
A ROAD TO RECOVERY: WHY THE EXPANSION OF THE CHILD TAX CREDIT SHOULD BE PERMANENT |
57 UIC Law Review 589 (Spring, 2024) |
I. Introduction. 589 II. Background. 591 A. History of the CTC. 591 B. Tax Credit versus Tax Deduction. 593 C. Utilizing Tax Provisions to Provide Benefits to Families. 594 D. U.S. Poverty During the COVID-19 Pandemic. 595 E. Key Elements of the Expanded CTC. 597 1. Fully Refundable. 597 2. Increased Eligibility. 599 3. Advanced Payment Structure.... |
2024 |
| Ishaq Kundawala |
ACCESS TO JUSTICE: A ROADMAP TO CREATING AND LAUNCHING CONSUMER BANKRUPTCY EXPERIENTIAL PROGRAMS IN LAW SCHOOLS |
40 Emory Bankruptcy Developments Journal 411 (2024) |
C1-2Table of Contents Introduction. 412 I. The Role of Consumer Bankruptcy Experiential Programs in Law Schools. 413 II. Roadmap to Creating Bankruptcy Externship Programs in Law Schools. 421 A. Community Collaboration and Buy-In. 422 B. Course Proposal and Curriculum Integration. 425 C. Student Selection and Coordination with Attorney Supervisors.... |
2024 |
| Anna Gurr |
ADDRESSING THE PROPOSED LEGISLATION OF QUALIFIED RURAL OPPORTUNITY ZONES: ARE THEY JUST ANOTHER TAX BREAK FOR THE WEALTHY OR CAN THEY BE FIXED? |
60 California Western Law Review 607 (Spring, 2024) |
C1-3Table of Contents I. Introduction. 608 II. The Emergence of Qualified Opportunity Zones. 611 A. Prior Place-Based Incentives. 611 B. Qualified Opportunity Zones. 613 III. Efficacy and Failures of Qualified Opportunity Zones. 616 A. How Qualified Opportunity Zones Operate. 616 B. Qualified Opportunity Zones and Their Failures. 620 1. The... |
2024 |
| Emily Cauble |
ADMINISTERING FACTS-AND-CIRCUMSTANCES-BASED TAX TESTS |
76 Baylor Law Review 249 (Spring, 2024) |
Oftentimes, the appropriate tax treatment of a transaction or event depends on a holistic analysis of relevant facts and circumstances. Facts-and-circumstances-based tests are challenging to administer because they are challenging to enforce and because they address challenging topics on which to provide useful administrative guidance. When a... |
2024 |
| Vanessa Springer |
AFFORDABLE HOUSING IN HEALTHY COMMUNITIES: INTEGRATING ENVIRONMENTAL JUSTICE INTO THE APPLICATION CRITERIA FOR AFFORDABLE HOUSING TAX CREDITS IN NEW MEXICO |
54 New Mexico Law Review 623 (Summer, 2024) |
In Bernalillo County, New Mexico, communities of color and people living below the poverty line are more likely to live in areas with high exposure to pollution and associated health risks. Similar trends are echoed throughout the country. These data trends and experiences form the basis for the environmental justice movement, or the movement for a... |
2024 |
| Abbe R. Gluck, Elizabeth Chamblee Burch, Adam S. Zimmerman |
AGAINST BANKRUPTCY: PUBLIC LITIGATION VALUES VERSUS THE ENDLESS QUEST FOR GLOBAL PEACE IN MASS LITIGATION |
133 Yale Law Journal Forum 525 (2/9/2024) |
abstract. Can bankruptcy court solve a public-health crisis? Should the goal of global peace in complex lawsuits trump traditional litigation values in a system grounded in public participation and jurisdictional redundancy? How much leeway do courts have to innovate civil procedure? These questions have finally reached the Supreme Court in... |
2024 |
| Sarah Jones |
AMELIORATING BANKRUPTCY'S FORUM SHOPPING CRISIS THROUGH ABSTENTION AND VENUE TRANSFER |
76 Florida Law Review 405 (March, 2024) |
In the wake of highly publicized and contentious corporate bankruptcies, scholars and policymakers are reevaluating the Bankruptcy Code's flexible venue statute amid a forum shopping crisis. The current statute allows a corporate debtor to file bankruptcy in any state where it has an affiliate. Big corporations, anxious to choose favorable judges,... |
2024 |
| Charles Lincoln |
AN INTERNAL CONSISTENCY TEST FOR EUROPE: A COMPARATIVE ANALYSIS SHOWING A GAP IN HARMONIZATION OF E.U. LAW FOR DOUBLE TAX RELIEF |
69 Wayne Law Review 445 (Winter, 2024) |
Abstract. 448 I. Introduction. 448 A. Background. 449 B. Structure of the Article. 451 C. Introduction to State and Local Taxation in the United States. 452 D. The Analogy Between the U.S. Intra-State Double-Taxation State and Local Scheme of Taxation and the Scheme of International Inter-State Double Taxation. 455 E. Defined Terms in This Article.... |
2024 |
| Sara St. Juste |
ARE HEALTHY FOODS "WHITE PEOPLE FOOD": A LEGAL ANALYSIS OF DISPARITIES IN HEALTHY FOOD ACCESSIBILITY AND AFFORDABILITY AT GROCERY STORES AND RESTAURANTS IN LOW-INCOME NEIGHBORHOODS |
14 University of Miami Race & Social Justice Law Review 139 (Spring, 2024) |
INTRODUCTION. 141 I. The Origin. 143 a. Soul Food. 144 b. White People Food Rationality. 146 II. How Supermarkets and Restaurants Perpetuate a Lack of Healthy Food Options. 147 a. The Role Supermarkets and Grocery Stores Have on Healthy Food Options. 148 1. The Lack of Supermarkets in Low-Income Communities with Predominately Black and Hispanic... |
2024 |
| Mimi Strauss |
ARTFUL IMBALANCE: HOW THE US TAX CODE AND STATE TRUST LAWS ENABLE THE GROWTH OF INEQUALITY THROUGH HIGH-VALUE ART COLLECTIONS |
89 Brooklyn Law Review 681 (Winter, 2024) |
[A]ll . should take a serious interest in money, its measurement, the facts surrounding it, and its history. Those who have a lot of it never fail to defend their interests. In the fall of 2021, the International Consortium of Investigative Journalists (ICIJ) released over eleven million documents under the name of the Pandora Papers. Their... |
2024 |
| Anthony J. Casey, Joshua C. Macey |
BANKRUPTCY BY ANOTHER NAME |
133 Yale Law Journal Forum 1016 (4/16/2024) |
abstract. In a recent essay, Abbe R. Gluck, Elizabeth Chamblee Burch, and Adam S. Zimmerman object to the increasing use of bankruptcy to resolve mass-tort claims. They and others are concerned that bankruptcy reduces plaintiff voice, impedes the development of state law remedies, and limits discovery that can drive state and federal regulatory... |
2024 |
| Charles Delmotte |
BEYOND THE WEALTH TAX |
76 Alabama Law Review 325 (2024) |
Introduction. 326 I. The Rise of the Wealth Tax from a Tax-Policy Perspective. 334 A. Income and Consumption Taxes. 334 B. The Rise of the Wealth Tax. 335 C. The Goals of Tax Policy. 337 1. Administrability. 337 2. Economic Efficiency. 340 3. Equity. 341 4. Bundling Three Overlapping Objectives. 343 II. The Wealth-Tax Problem. 344 A. Taxing Static... |
2024 |
| Sydney Smith |
BOB JONES UNIVERSITY IN THE 21ST CENTURY: AN EXAMINATION OF CHARITABLE TAX-EXEMPT STATUS AND RELIGIOUS EXEMPTION FROM TITLE IX FOR RELIGIOUS COLLEGES THAT DISCRIMINATE AGAINST LGBTQ+ STUDENTS |
97 Southern California Law Review 737 (March, 2024) |
C1-2TABLE OF CONTENTS INTRODUCTION. 737 I. BACKGROUND. 743 A. Government Funding and Tax-Exempt Status for Private Religious Colleges. 743 B. Title IX and the Religious Exemption. 748 1. Controlled by a Religious Organization. 753 2. Conflict Between Religious Tenets and Title IX. 754 II. ARGUMENT AND ANALYSIS. 755 CONCLUSION. 764 |
2024 |
| Jerron R. Wheeler |
BREAKING BIAS: A SINGULAR CHAPTER SOLUTION FOR RACIAL EQUITY IN CONSUMER BANKRUPTCY |
21 UC Law Journal of Race and Economic Justice 239 (June, 2024) |
This article explores the aftermath of the Covid-19 pandemic, revealing a looming medical debt crisis among Black families, while examining the intersection of racial bias, attorney practices, and the existing two-chapter consumer bankruptcy system. Proposing a solution, the article advocates for the consolidation of Chapters 7 and 13 into a single... |
2024 |
| Sarah Bianchi |
CAN THE GIVING PLEDGE REDUCE WEALTH INEQUALITY IN THE UNITED STATES? |
36 Loyola Consumer Law Review 237 (2024) |
The United States has the largest gross domestic product in the world, the most billionaires, and a staggering wealth gap. While the bottom 50% of Americans have seen virtually no net wealth growth since 1989, the top 1% saw their wealth grow nearly 300% in the same time. The top 10% of Americans hold 70% of the wealth in the country, while the... |
2024 |
| Daniel J. Hemel |
CAPITAL TAXATION IN THE MIDDLE OF HISTORY |
99 New York University Law Review 1554 (November, 2024) |
This Article frames the problem of capital taxation as a dilemma of the middle of history. At the beginning of history--before any wealth inequality has emerged and before individuals have made any saving choices--the much-cited Atkinson-Stiglitz theorem teaches that the optimal capital tax is zero. At the end of history--after individuals... |
2024 |
| Andrew T. Hayashi |
CHRISTIANITY AND THE LIBERAL(ISH) INCOME TAX |
38 Notre Dame Journal of Law, Ethics & Public Policy 129 (2024) |
Liberalism is back on its heels, pushed there by political movements in the United States and Europe and by the critiques of legal scholars and political theorists. Some of the most vigorous recent critiques of liberalism have come from Christian scholars arguing from Christian perspectives. These scholars criticize what they regard as liberalism's... |
2024 |
| Kristin E. Hickman , Bridget C.E. Dooling |
COMPETING NARRATIVES ON OIRA REVIEW OF TAX REGULATIONS |
19 Journal of Law, Economics & Policy 272 (2024) |
In June 2023, the Biden Administration executed an interagency memorandum of agreement (the 2023 MOA) that pulled the plug on Office of Information and Regulatory Affairs (OIRA) review, including an OIRA-facilitated interagency review process and compliance with Executive Order (EO) 12866, for tax regulatory actions. Contrary to some assertions,... |
2024 |
| Júlia Silva Araújo Carneiro |
CRITICAL TAX THEORY IN THE U.S., AUSTRALIA, AND BRAZIL: CURRENT CHALLENGES AND PERSPECTIVES FOR THE FUTURE |
31 University of Miami International and Comparative Law Review 255 (Spring, 2024) |
Tax law has never been a neutral field. On the contrary, it impacts a range of identity axes, including socioeconomic class, race, and gender, and can act as a mechanism for maintaining the status quo or as a catalyst for social change. By examining the ongoing debate on critical tax theory in the United States, Australia, and Brazil, this Article... |
2024 |
| Michael A. Francus |
DEATH, BANKRUPTCY, AND THE PUBLIC HOSPITAL |
41 Yale Journal on Regulation 524 (Summer, 2024) |
Even before the pandemic, the 90,000 local governments in the United States faced grim fiscal positions. During the pandemic, revenues cratered, costs increased, and many local governments teetered on the brink. Yet few of them considered filing for bankruptcy, though Chapter 9 of the Bankruptcy Code is designed for local governments. The choice to... |
2024 |
| Pamela Foohey , Robert M. Lawless , Deborah Thorne |
DEBT ON THE GROUND: THE SCHOLARLY DISCOURSE OF BANKRUPTCY AND FINANCIAL PRECARITY |
20 Annual Review of Law and Social Science 219 (2024) |
financial distress, households, consumer debt, bankruptcy, access to justice, income distribution, wealth distribution A rich literature uses law and social science methods to better understand household financial distress and overindebtedness both inside and outside of bankruptcy. This scholarship contributes to several ongoing scholarly... |
2024 |
| Christopher D. Hampson |
DEFAMATION, BANKRUPTCY & THE FIRST AMENDMENT |
5 Journal of Free Speech Law 513 (2024) |
In recent years, a series of high-profile defamation cases has wound up in bankruptcy court, involving such colorful characters as Rudy Giuliani, Alex Jones, and Cardi B. As demands and verdicts swell with the rise of social media in a polarized age, defamation defendants are filing bankruptcy more frequently and at earlier stages of litigation.... |
2024 |
| Joshua D. Blank , Leigh Osofsky |
DEMOCRATIC ACCOUNTABILITY AND TAX ENFORCEMENT |
61 Harvard Journal on Legislation 251 (Summer, 2024) |
One of the most powerful charges that can be leveled against the IRS is that it is targeting taxpayers. Charges of political targeting have dogged the IRS for over a century, including in major controversies such as the alleged Tea Party auditing scandal in 2013. Commentators and scholars have long critiqued the IRS for focusing audit resources on... |
2024 |
| Dale Jamieson , Emma Dietz , Katrina M. Wyman |
DESIGNING A "MADE IN AMERICA" MEAT TAX |
32 New York University Environmental Law Journal 157 (2024) |
Agriculture is the fourth largest source of greenhouse gas (GHG) emissions in the United States, and agriculture is the largest national source of methane emissions in particular. Yet regulators have paid far less attention to emissions from agriculture than from transportation and electricity, the top two sources of GHG emissions nationally. This... |
2024 |
| Michael A. Francus |
DESIGNING DESIGNER BANKRUPTCY |
102 Texas Law Review 1205 (May, 2024) |
Today's mass torts are headed to bankruptcy. Be it Purdue Pharma's opioids, United States of America (USA) Gymnastics' sexual abuse, Pacific Gas and Electric Company's (PG&E) wildfires, or Johnson & Johnson's talc, mass-tort defendants have determined that bankruptcy--not class actions, multidistrict litigation, or one-off state suits--is the way... |
2024 |
| Stephanie Hoffer |
DISASTER! TAX LEGISLATION IN CRISES |
57 U.C. Davis Law Review 1721 (February, 2024) |
Congress cuts and pastes in times of crisis. This Article, a study of tax legislation passed in response to natural disasters and national crises during the years 2000-2020, documents and examines Congress's use of recurring provisions from one disaster relief bill to the next. Of 272 individual statutes included in the study, Congress drew 200... |
2024 |
| John Ellison |
DISILLUSIONMENT OF DISCHARGE: THE FRESH START THROUGH BANKRUPTCY ACT |
40 Emory Bankruptcy Developments Journal 291 (2024) |
Although its roots precede the twenty-first century, the student loan debt issue in America has evolved in recent years into a full-blown crisis. Recently surpassing credit cards and auto loans, student loan debt is the second-largest type of consumer debt in the United States, behind only mortgage debt. Prior to the Higher Education Amendments... |
2024 |
| Steven M. Sheffrin |
DISPARATE IMPACT IN TAXATION MEETS DISPARATE IMPACT JURISPRUDENCE: BURDENS vs. BARRIERS |
43 Virginia Tax Review 331 (Spring, 2024) |
Following years of academic scholarship, the United States Treasury has now embraced disparate racial and ethnic impacts in taxation as an important policy issue. The academic literature highlighted the idea that certain structural features of tax law and the provision of certain benefits through the tax system--tax expenditures--had differential... |
2024 |
| Edward J. Janger |
EQUITY FOR INTERMEDIARIES: THE RESOLUTION OF FINANCIAL FIRMS IN BANKRUPTCY AND BANK RESOLUTION |
41 Yale Journal on Regulation 965 (Fall, 2024) |
This Essay considers the role of bankruptcy law in the legal ecosystem that regulates banks and other financial intermediaries. It uses the recent spate of bank and crypto intermediary failures to consider the role of bankruptcy courts (and other resolution institutions) in protecting both customers, and the stability of the financial system when... |
2024 |
| Sam Kiehl |
FROM TAX-EXEMPTIONS TO TITLE IX: INDEPENDENT SCHOOLS AND THE § 501(C)(3) CONUNDRUM |
14 Wake Forest Law Review Online 1 (2/7/2024) |
Should an independent school that maintains a § 501(c)(3) tax-exempt status be obligated to comply with Title IX? The answer comes down to how you define federal financial assistance. Two recent federal court decisions from opposite ends of the country came out four days apart in July 2022, seeking to address this exact question. The U.S.... |
2024 |
| Leopoldo Parada |
GLOBAL MINIMUM TAXATION: A STRATEGIC APPROACH FOR DEVELOPING COUNTRIES |
15 Columbia Journal of Tax Law 187 (Summer, 2024) |
The world has seemingly embraced the altruistic idea of ensuring a minimum level of corporate income taxation worldwide, consolidating a benefits for all narrative by which both developed and developing countries apparently gain. However, this altruistic narrative proves to be quite unrealistic for many developing countries. As argued in this... |
2024 |
| Robbie Ottley |
GRATUITOUS WEALTH: HOW WEALTH TRANSFER TAX AVOIDANCE CONTRIBUTES TO AMERICA'S UNWINDING |
58 Georgia Law Review 1347 (Spring, 2024) |
In an era of increasing economic concentration, ultrawealthy Americans overwhelmingly pay taxes at a lower rate than their fellow taxpayers. Using tax avoidance mechanisms, the ultrawealthy cling tightly to their wealth, worsening economic inequality. A particular culprit is the ultrawealthy's avoidance of generational wealth transfer taxes through... |
2024 |
| Nadine Cox |
HOME FOR GOOD: HOW THE OPT-IN ELEMENT ADDED TO HB 547 NEGATIVELY IMPACTS LOW-INCOME HOMESCHOOL STUDENTS IN TEXAS |
26 Scholar: St. Mary's Law Review on Race and Social Justice 212 (2024) |
Introduction. 213 I. History. 215 A. The Tension Between the State's Priority to Educate Children, and the Fundamental Right to Raise a Child as the Parent Sees Fit.. 215 B. Texas's History and the Push for Education While Maintaining Fundamental Freedoms.. 219 C. Texas Agencies Question the Legality of Homeschooling Texan Children.. 222 II.... |
2024 |
| John R. Dorocak, J.D., LL.M. (Tax), C.P.A. |
HOW MIGHT A UNIVERSITY'S TAX-EXEMPT STATUS NOT BE REVOKED BY THE IRS FOR LEGACY AND DONOR ADMISSIONS, PARTICULARLY AFTER STUDENTS FOR FAIR ADMISSIONS v. PRESIDENT & FELLOWS OF HARVARD COLLEGE, AND AFTER LOPER BRIGHT ENTERPRISES v. RAIMONDO? |
56 University of Toledo Law Review 1 (Fall, 2024) |
Particularly after the Supreme Court decision in Students for Fair Admissions, Inc. v. President & Fellows of Harvard University (SFA), holding admissions programs failed strict scrutiny by using race as a stereotype or negative, a number of law review articles have attempted to utilize the reasoning of the majority opinion particularly in a... |
2024 |
| Dustin R. Messner |
IMPROVING OREGON'S NATURAL RESOURCE ESTATE TAX EXEMPTION TO BETTER SUPPORT LOCAL STEWARDSHIP AND RURAL MINORITIES |
103 Oregon Law Review 263 (2024) |
Introduction. 264 I. The Context of Oregon's Estate Tax and S.B. 498. 265 A. Senate Bill 498 Changed Oregon's Tax Code. 265 B. Comparable Federal Tax Policies. 267 C. Consolidation of and Threats to Family Farms. 268 II. Senate Bill 498 Could Better Satisfy Reconsidered Traditional Tax Policy Criteria. 269 A. Senate Bill 498 Is Practical. 270 B.... |
2024 |
| Naomi Caldwell |
INCOME-GRADUATED FIXED CHARGES, ENERGY JUSTICE, AND THE CLEAN ENERGY TRANSITION |
42 UCLA Journal of Environmental Law & Policy 265 (2024) |
C1-2Table of Contents Introduction. 267 I. Frameworks for Energy (In)Justice. 269 A. What Is Energy Justice?. 270 B. Factors Impacting Energy Justice Outcomes. 273 II. The California Context. 275 A. A Brief History of California's Electricity System and Energy Equity Efforts. 275 B. Visions for a Just Transition. 278 III. AB 205's Bold Proposal.... |
2024 |
| Donald L. Swanson , Koley Jessen, Omaha, Neb. |
INVOLUNTARY BANKRUPTCY: BAPCPA AMENDMENT TO § 303(B) NEEDS TO BE REVOKED |
43-SEP American Bankruptcy Institute Journal 12 (September, 2024) |
Filing an involuntary bankruptcy petition as a petitioning creditor is a precarious action. The risks involved are intense, including potential liability for the debtor's costs, attorneys' fees, actual damages and punitive damages. To qualify as an involuntary bankruptcy petitioner, under 11 U.S.C. § 303(b) a creditor's claim must not be subject to... |
2024 |
| Ted S. Kontopoulos |
MANY OPPORTUNITIES, ONE COMMITTEE: YLS FEDERAL TAXATION COMMITTEE |
38-JUN CBA Record 38 (May/June, 2024) |
The CBA Young Lawyers Section Federal Taxation Committee offers tax attorneys the opportunity to connect, learn, and publish. The committee's scope is broader than its name implies: it welcomes attorneys who practice international tax, federal tax, state and local tax, or a combination, in litigation, controversy, and transactional settings. To... |
2024 |
| Dolan D. Bortner |
MIND THE GAP: FIGHTING FORUM SHOPPING IN TRANSNATIONAL BANKRUPTCIES UNDER CHAPTER 15 |
98 American Bankruptcy Law Journal 413 (Summer, 2024) |
Forum shopping is ubiquitous in transnational bankruptcy. This has traditionally resulted from debtors' twin powers to choose where they file and change the law that governs their property by shipping it abroad before bankruptcy. It was hoped that the United States' adoption of Chapter 15 of the Bankruptcy Code, which extends the debtor's home law... |
2024 |
| John A.E. Pottow |
MODULAR BANKRUPTCY: TOWARD A CONSUMER SCHEME OF ARRANGEMENT |
45 Cardozo Law Review 721 (February, 2024) |
C1-2Table of Contents Introduction. 722 I. Normative Attributes of Debt Relief. 724 A. Theoretical Approaches. 724 B. The Bankruptcy Discharge and the Risk of Abuse. 728 1. The Risk of Abuse. 728 2. Policing Abuse. 731 C. Other Potentially Constitutive Attributes of Consumer Bankruptcy. 735 II. The Scheme of Arrangment and the Benefits of... |
2024 |
| Tolly Maloney |
MORE HARM THAN GOOD: HOW STATE-SPONSORED GENTRIFICATION IS DRIVING THE AFFORDABLE HOUSING CRISIS, AND A CALL FOR ACCOUNTABILITY AND SOURCE-OF-INCOME PROTECTIONS |
30 Washington and Lee Journal of Civil Rights and Social Justice 289 (Spring, 2024) |
The affordable housing crisis in the United States stands at the center of conversations surrounding economic, social, and political reform. The inability of millions of Americans to afford a safe place to live is the result of decades of legislation aimed at fiscally benefitting the individuals developing and managing properties labeled... |
2024 |
| Cody Turner |
NON-UNIFORMITY IS THE NEW UNIFORMITY: INCONSISTENT QUARTERLY FEES AND WHY THE BANKRUPTCY ADMINISTRATOR SYSTEM MUST GO |
40 Emory Bankruptcy Developments Journal 253 (2024) |
The Bankruptcy Clause's call for uniformity is one of the more mysterious and unstudied constitutional constraints on bankruptcy, yet it is an ever-present policy consideration. It is a flexible guidepost that functions as a minor constraint on bankruptcy law. However, courts have recently allowed this guidepost to bend too much. When the courts... |
2024 |
| Willem VanderMeulen |
OECD TWO-PILLAR GLOBE RULES: IS IT TIME TO ABANDON HOPE FOR INTERNATIONAL COOPERATION ON A GLOBAL MINIMUM CORPORATE INCOME TAX? |
38 Emory International Law Review 233 (2024) |
C1-2Table of Contents Introduction. 234 I. The OECD Solution. 236 A. Pillar One. 236 B. Pillar Two. 239 II. The United States Tax Regime. 244 A. The Trump Administration. 245 B. The Biden Administration. 246 III. France and the Digital Services Tax. 248 IV. What About the Rest of the World. 250 A. Japan. 251 B. Nigeria. 252 V. Examples:... |
2024 |
| Zachary R. Hunt |
ON BANKRUPTCY APPEALS: EQUITABLE MOOTNESS AS GATEKEEPER TO PLAN CONFIRMATION REVIEW |
109 Cornell Law Review 1587 (September, 2024) |
In bankruptcy appeals, the judge-made prudential doctrine of equitable mootness allows appellate courts to dismiss an appeal as moot when granting the requested relief would undermine the finality of a substantially consummated plan of reorganization. As applied, however, the doctrine of equitable mootness is neither mootness nor equitable. On... |
2024 |
| Juliet Hayden |
ONE PIECE OF THE PUZZLE: THE ROLE OF TAX STRATEGIES IN ADDRESSING OREGON'S HOUSING CRISIS |
102 Oregon Law Review 547 (2024) |
Introduction. 548 I. The Affordable Housing Crisis. 549 A. National Scale. 549 B. Current State of Crisis in Oregon. 552 1. Wildfires in Oregon Displace Thousands. 553 2. Land Use Regulations Limit Oregon's Urban Growth. 554 3. Anti-Affordable Housing Attitudes. 555 II. Tax Incentives Addressing the Housing Crisis. 556 A. Overview. 556 B. The Low-... |
2024 |
| Jay A. Soled, Kathleen DeLaney Thomas |
PREDICTIVE ANALYTICS AND THE TAX CODE |
51 Florida State University Law Review 597 (Spring, 2024) |
Congress last reformed the nation's current tax penalty regime approximately three decades ago, long before the rise of big data and the advent of predictive analytics. With predictive analytics now gaining preeminence and its accuracy constantly improving, it is time for Congress to weave this technological innovation into the fabric of the... |
2024 |
| Michelle Layser |
PRIVACY AND TAX INFORMATION COLLECTION: A RESPONSE TO BLANK & GLOGOWER |
110 Iowa Law Review Online 1 (2024) |
ABSTRACT: In a recent article published in the Iowa Law Review, Professors Joshua Blank and Ari Glogower proposed a new actor-based information reporting regime that would be more comprehensive, more difficult to avoid, and more equitable than the current approach. However, their proposal would create new privacy risks that are not implicated by... |
2024 |