| Author | Title | Citation | Summary | Year |
| Tola Myczkowska |
ECONOMIC OPPORTUNITY AND THE LAW: STRATEGIES FOR CLOSING THE RACIAL WEALTH GAP IN THE SUPREME COURT'S "POST-RACIST" AMERICA |
57 Suffolk University Law Review 653 (2025) |
In 1863, the Negro was freed from the bondage of physical slavery, but at the same time the nation refused to give him land to make that freedom meaningful. And at that same period America was giving millions of acres of land in the West and the Midwest, which meant that America was willing to undergird its white peasants from Europe with an... |
2025 |
| Ellen Bart |
EXEMPT BUT NOT IMMUNE: WHY THE SECTION 501(C)(3) TAX EXEMPTION AMOUNTS TO FEDERAL FINANCIAL ASSISTANCE AND DEMANDS THAT PRIVATE SCHOOLS COMPLY WITH TITLE IX |
110 Minnesota Law Review 895 (December, 2025) |
Title IX of the Education Amendments Act of 1972 (Title IX) prohibits discrimination on the basis of sex in education programs and activities that receive federal financial assistance and ensures that federal funds are not used to support discriminatory practices. Independent, non-public, educational institutions try to escape compliance with Title... |
2025 |
| Rory Gillis |
FEDERALISM AND VERTICAL TAX COMPETITION |
73 American Journal of Comparative Law 76 (Spring, 2025) |
The division of shared tax bases between national and sub-national governments is a perennial source of conflict in federal nations. This Article compares historical trajectories in the four oldest constitutional federations-- Switzerland, the United States, Canada, and Australia--to identify the causes, mechanics, and implications of vertical tax... |
2025 |
| Trevor H. Fry |
FOR EVERTHING ELSE, THERE'S TAXES: WHY CREDIT CARD REWARDS SHOULD STOP BEING PRICELESS |
66 Boston College Law Review 121 (January, 2025) |
Abstract: The simple swipe or tap of a credit card creates ripple effects that impact people and parties at every stage of the economic food chain. Throughout the last century, the credit card industry has been allowed to grow with practically no hindrance or foresight of its repercussions. Furthermore, the sector has been a well-documented engine... |
2025 |
| Skyler Ligon |
GIVING CREDIT WHEN YOU ARE DUE: TAX CREDITS FOR BIRTH MOTHERS POST-DOBBS |
102 Washington University Law Review 923 (2025) |
Pregnancy is extremely dangerous for women. Maternal mortality rates are tragically high in the United States, and women of color have the greatest risk of death or other complications during and after pregnancy. Although some legislation aims to provide assistance to women with children--such as the Child Tax Credit and the Earned Income Tax... |
2025 |
| Alexander M. Johnson |
HYBRID RIGHTS AND TAXATION |
23 Georgetown Journal of Law & Public Policy 245 (Winter, 2025) |
C1-2Table of Contents Introduction. 246 I. The Ineffectiveness of Constitutional Tax Claims Standing Alone. 250 A. The Uniformity Clause. 250 B. The Apportionment Rule. 252 C. The General Welfare Clause. 255 D. The Due Process Clause. 256 1. Attribution. 257 2. Retroactivity. 258 E. The Sixteenth Amendment. 259 II. The Complicated and Controversial... |
2025 |
| Jay Butler |
INTERNATIONAL TAX AND CORPORATE DISCRETION |
66 Harvard International Law Journal 1 (Winter, 2025) |
Corporate social responsibility (CSR) has a tax problem. The field encourages companies to do more for society than the minimum that is legally required. But, when it comes to companies avoiding tax, CSR has very little to say. Activists even allege that CSR merely distracts from companies' much costlier tax minimization strategies that deprive... |
2025 |
| Rajat Datta |
INVISIBLE ASSETS, VISIBLE GAPS: REDEFINING THE PRINCIPLES OF INTERNATIONAL TAXATION |
53 International Journal of Legal Information 134 (Summer, 2025) |
The global transformation of the economy towards a digital one has fundamentally restructured business operations, economic models, and tax practices. With digital technologies and electronic communications embedded within industries, the digital economy has fostered innovative business models, transformed user behaviors, and increased operational... |
2025 |
| Chris Rabb |
KEYNOTE ADDRESS: RACE, WEALTH, AND SOCIAL ENTERPRISE POLICY |
17 Drexel Law Review 1137 (2025) |
This Essay, which is a lightly edited version of the keynote address delivered at the Drexel Law Review Symposium on Inheritance and Inequality at the Drexel University Thomas R. Kline School of Law on September 27, 2024, examines the intersection of race, wealth, and social enterprise policy. It challenges prevailing myths about entrepreneurship... |
2025 |
| Ann M. Murphy |
NOTHING TO GAIN: THE DISPARATE IMPACT OF THE CAPITAL GAINS TAX PREFERENCE ON WOMEN AND PERSONS OF COLOR |
26 Nevada Law Journal 1 (Fall, 2025) |
Tax preference provisions are scattered across the Internal Revenue Code, and the capital gains tax rate offers an enormous advantage for wealthy taxpayers. When first enacted, it was touted as eliminating the lock-in effect which caused investors to hold on to their investment property. Today, it is justified as encouraging investment and... |
2025 |
| William A. Organek |
PURDUE'S SIDE EFFECTS: USING DUE PROCESS TO REALIGN MASS TORT BANKRUPTCIES |
50 Brigham Young University Law Review 1031 (2025) |
In Harrington v. Purdue Pharma, the United States Supreme Court held that victims of the opioid crisis could not be forced to release their independent claims against the Sacklers, who owned and controlled Purdue, without the victims' consent. Such releases had become a controversial mainstay of mass tort bankruptcy filings. Yet Purdue was decided... |
2025 |
| Natasha Varyani |
READING THE TEA LEAVES: UNREALIZED INCOME, SEPARATION OF POWERS, AND AN EXAMINATION OF WHETHER THERE IS MORE TO THE MOORE CASE THAN THE MANDATORY REPATRIATION TAX |
30 Roger Williams University Law Review 72 (Winter, 2025) |
In the history of Supreme Court jurisprudence, it is not very common for the Court to consider the constitutionality of tax statutes. Giving deference to congressional authority to collect revenue, particularly after the ratification of the Sixteenth Amendment to the Constitution, the Court granting certiorari in the case of Moore v. United States... |
2025 |
| Anna Kutbay |
REFUSING TO GET USED TO THE PAINS: A PATH TOWARDS AFFORDABLE, EQUITABLE, AND NON-COERCIVE CARE FOR LOW-INCOME WOMEN |
32 Georgetown Journal on Poverty Law and Policy 337 (Winter, 2025) |
Efforts to improve health in the United States frequently exclude one group in particular: low-income communities. Ironically, low-income people and families are often the ones who need improved care the most. Additionally, anti-poverty strategies neglect to consider the history of coercion and bias inherent in poor peoples' pursuit of healthy... |
2025 |
| Caryn Schreiber |
RENT DEPOSIT REQUIREMENTS: A CIVIL COURT POLL TAX |
48 New York University Review of Law and Social Change 272 (2025) |
The implied warranty of habitability, read into nearly every lease for the residential use of real property in the United States, requires a property owner to maintain a rental home in a safe and habitable manner as a condition precedent to the receipt of the full contract rent. The enduring axiom of free and open access to the courts provides that... |
2025 |
| Michelle D. Layser |
RENTERS' TAX CREDITS |
113 Georgetown Law Journal 1107 (May, 2025) |
America is facing an affordable housing crisis that current policies have failed to mitigate. Even before the COVID-19 pandemic, half of American tenants were rent burdened, paying more than one-third of their income on rent. For this reason, Renters' Tax Credit (RTC) proposals are gaining traction in Washington and in policy circles. The most... |
2025 |
| Kenneth P. DiFilippo |
SACKED: THE HISTORY OF ONE OF BANKRUPTCY LAW'S MOST CONTROVERSIAL TOOLS AND HOW PURDUE PHARMA KILLED IT |
49 Delaware Journal of Corporate Law 661 (2025) |
Since their emergence in the mid-1980s, non-consensual third-party releases have become a widely used tool for bankruptcy court judges to resolve mass tort litigations involving large numbers of creditors. However, the Supreme Court recently ruled that third-party releases cannot be imposed on creditors without their consent. This Comment explores... |
2025 |
| Sloan G. Speck |
STRUCTURAL TAX REFORM AND THE NEXT REIT REVOLUTION |
27 University of Pennsylvania Journal of Business Law 988 (Fall, 2025) |
Introduction. 989 I. Structural Coordination and Tax Reform. 996 A. Tax Reform Rhetorics. 998 B. The Base and Budget Scoring. 1001 C. Tax Reform and Private Planning. 1003 II. Structural Noncoordination and the Tax Base: A Case Study. 1005 A. A Brief History of REITs. 1007 B. A Taxonomy of REIT-ification. 1012 1. OpCo-PropCo Separations. 1013 2.... |
2025 |
| Alexandra Sickler |
SURVIVING ON THE FINANCIAL EDGE |
99 American Bankruptcy Law Journal 569 (Fall, 2025) |
Economic anxiety among Americans is high. Recent data from the Federal Reserve indicates that Americans' financial well-being remains below pre-pandemic levels, particularly among the middle class, suggesting that the economic anxiety is well-founded. Financial precarity, the term used to describe individuals and households that live in a... |
2025 |
| Rachel Pritzlaff |
TAKING THE STING OUT OF THE SLAP ON THE WRIST: WHY THE TAX CUTS AND JOBS ACT DEDUCTIBILITY CARVE-OUTS UNDER I.R.C. SECTION 162(F) ARE HURTING THE AVERAGE AMERICAN TAXPAYER |
33 University of Miami Business Law Review 193 (Winter, 2025) |
The Section 162(f) carve-outs created under the Tax Cuts and Jobs Act of 2017 should concern all taxpayers. Where there were no exceptions previously, now both civil and criminal wrongdoers have the potential to deduct the payments they make in restitution for their actions from their taxable income as a business loss. These carve-outs represent... |
2025 |
| Kathleen DeLaney Thomas |
TAX AND THE MYTH OF THE FAMILY FARM |
110 Iowa Law Review 1811 (May, 2025) |
ABSTRACT: With income and wealth inequality at historically high levels, policymakers have looked to the tax system as a potential road to reform. Specifically, new taxes on wealth or inheritances could raise much-needed revenue and reduce intergenerational wealth disparities. Yet looming behind recent proposals to strengthen the progressivity of... |
2025 |
| Patrick J. LaBella |
TAX COLLECTORS FOR FAIR ADMISSIONS: ADVANCING STATE-LEVEL TAX INCENTIVES TO CURB LEGACY ADMISSIONS |
66 William and Mary Law Review 1315 (April, 2025) |
C1-2Table of Contents Introduction. 1316 I. Background. 1318 II. Fiscal Policy as the Proper Mechanism to Address Legacy Admissions. 1322 III. Imperfect Federal Fiscal Options. 1326 A. TCJA Endowment Tax Hike. 1326 B. The Bob Jones Public Interest Option. 1329 C. Current Federal Proposals: Fair College Admissions for Students Act & MERIT Act.... |
2025 |
| Henry Rose |
TAX ISSUES |
54 Real Estate Law Journal 286 (Fall, 2025) |
The affordability of housing in the United States is a major problem for both households who own their dwelling units and households who rent them. However, the housing affordability problem is much more severe for renters than owners. Half of all renters pay more than 30 percent of their household income for housing costs while less than a quarter... |
2025 |
| Brian Soucek , Jennifer C. Lena |
TAX LAW AS MUSE |
110 Cornell Law Review 671 (April, 2025) |
Admission charges at Chicago's small music venues are generally exempt from tax. But a few years ago, officials came after clubs that hosted rock, hip-hop, country, and DJ performances, claiming that those kinds of music weren't commonly regarded as part of the fine arts. Controversy exploded, critics derided the idea of turning tax collectors... |
2025 |
| Daniel Olika |
TAX MULTILATERALISM IN REGIONAL ECONOMIC COMMUNITIES |
26 Oregon Review of International Law 135 (2025) |
Abstract. 136 I. Introduction. 137 II. Multilateralism in International Tax Law and Policy. 140 A. Nature and Scope of Tax Multilateralism. 140 B. Theoretical Framework for Analyzing Tax Multilateralism. 144 C. History of Tax Multilateralism. 148 III. Tax Multilateralism in Regional Economic Communities. 151 A. Regional Economic Communities. 151 B.... |
2025 |
| Doron Narotzki |
TAX REVOLUTIONS: DOLLARS, RIGHTS, AND SOCIAL CHANGE |
74 DePaul Law Review 1175 (Summer, 2025) |
This Article explores the intersection of tax policy and civil rights in the United States, examining how fiscal measures have historically influenced and been influenced by social justice movements. Through an analysis of key historical periods, including the abolitionist movement, the Jim Crow era, and the Civil Rights Movement of the 1950s and... |
2025 |
| Kirk J. Stark |
TAXATION, REDISTRIBUTION, AND THE URBAN-RURAL DIVIDE |
78 Tax Lawyer 361 (Spring, 2025) |
This article considers how population clustering, and the resulting density divide between urban and rural areas, influences patterns of redistributive taxation across different levels of government in the U.S. context. Positive theories of fiscal federalism hold that redistribution is more tenable when taxpayers have fewer exit options, suggesting... |
2025 |
| Doron Narotzki , Tamir Shanan |
TAXING MORALITY: HOW TAX LAW DEFINES WEALTH, JUSTICE, AND FAIRNESS |
41 Georgia State University Law Review 943 (Summer, 2025) |
Tax law is more than a fiscal framework; it is a moral compass that shapes society's values, governing who bears the burden and who reaps the benefits. Hidden within the tax code are moral judgments on wealth, privilege, responsibility, and fairness, making taxation one of the most profound expressions of social ethics. This Article argues that the... |
2025 |
| Christopher Williams, School of Law, University of California-Irvine, Irvine, CA, USA, Email: cwilliams@law.uci.edu |
THE BLACK TAX: 150 YEARS OF THEFT, EXPLOITATION, AND DISPOSSESSION IN AMERICA. BY ANDREW KAHRL. CHICAGO: UNIVERSITY OF CHICAGO PRESS, 2024 |
59 Law and Society Review 852 (December, 2025) |
July 4th, 2025, marked the day President Trump signed his tax bill into law. Dubbed by himself and his supporters as the Big Beautiful Bill, it was touted as a victory for the country due to supposed landmark spending and policy changes to key U.S. institutions. One of the most notable changes is a massive tax cut for the wealthy and... |
2025 |
| Lauren Rogers |
THE CASE FOR ABOLISHING TAX FORECLOSURE OF PRIMARY RESIDENCES: CAN ORIGINALISTS AND PROGRESSIVES AGREE? |
47 Western New England Law Review 217 (2025) |
The unanimous 2023 Tyler v Hennepin County Supreme Court decision holding that government retention of surplus proceeds from tax sales is an unconstitutional taking presents an opportunity for states to examine their tax foreclosure proceedings and make changes. These changes should comport both with the constitutional right to due process and the... |
2025 |
| Joy Sabino Mullane |
THE HIDDEN COST OF RETIREMENT SAVINGS TAX INCENTIVES: POLICIES AIMED AT HELPING EVERYDAY AMERICANS INSTEAD PROVIDE A TAX SHELTER FOR THE WEALTHY |
63 Duquesne Law Review 404 (Summer, 2025) |
This Article explores the hidden cost of providing tax relief for retirement savings. While the social goal of helping Americans to save for retirement and in meaningful amounts is worthwhile, most of the tax benefits accrue to the wealthiest taxpayers who do not need assistance in saving for retirement. Instead, the ultrawealthy use a variety of... |
2025 |
| Alex Zhang |
THE ORIGINS OF U.S. TERRITORIAL TAXATION AND THE INSULAR CASES |
134 Yale Law Journal Forum 556 (2024-2025) |
February 10, 2025 abstract. This Essay examines Congress's design of territorial revenue systems during 1898-1900. Eager to protect the federal fisc, lawmakers instituted tariffs between Puerto Rico and the mainland. Their choices segregated the territories from the federal fiscal apparatus, prompted the Insular Cases, and created the territories'... |
2025 |
| Susannah Camic Tahk |
THE TAX SEPARATION OF POWERS |
78 Tax Lawyer 167 (Winter, 2025) |
Traditional accounts of the separation of powers start from a familiar premise: within the federal government, different branches perform different functions. Put simply, the legislature writes the law and the judiciary interprets it. Using original data from the first large-scale comparative study of the tax judiciary and legislature, this Article... |
2025 |
| Sloan G. Speck |
TRANSFORMING TAX EXPENDITURES |
2024 Columbia Business Law Review 615 (2025) |
For decades, reformers have advocated the repeal of tax expenditures--disguised government spending through special preferences in the Internal Revenue Code. And yet, tax expenditures persist, impairing federal tax receipts by more than $1.8 trillion in 2024. This Article introduces a novel mechanism for tax expenditure reform. To the extent that... |
2025 |
| Sloan G. Speck |
TRANSFORMING TAX EXPENDITURES |
2024 Columbia Business Law Review 623 (2025) |
For decades, reformers have advocated the repeal of tax expenditures--disguised government spending through special preferences in the Internal Revenue Code. And yet, tax expenditures persist, impairing federal tax receipts by more than $1.8 trillion in 2024. This Article introduces a novel mechanism for tax expenditure reform. To the extent that... |
2025 |
| Clarissa Valenciano |
TRUST ISSUES: NARROWING THE U.S. TRUSTEE'S POWER IN MASS TORT BANKRUPTCIES POST-PURDUE PHARMA |
57 Texas Tech Law Review 659 (Summer, 2025) |
For years, mass-tort bankruptcies have allowed tortious debtors to reorganize their debts and maintain operations while still reasonably compensating their creditors. Because mass-torts can create thousands of victims with claims across various jurisdictions, bankruptcy offers unique aggregate litigation benefits that help the debtor manage its... |
2025 |
| Emily Winston |
UNEQUAL INTERMEDIATION: WEALTH INEQUALITY AND THE UNITED STATES' CAPITAL MARKETS |
50 Journal of Corporation Law 1279 (August, 2025) |
Wealth in the United States is very unequally distributed and has been growing more so for the last 40 years. During the same 40 years that wealth inequality has been growing, investment intermediaries have also grown. Investment intermediaries manage the wealth of U.S. households. This Article argues that the simultaneous growth of wealth... |
2025 |
| Robert Rizzi |
UNIVERSITIES, C CORPORATIONS AND TAXES |
52 Corporate Taxation 25 (July/August, 2025) |
Many private colleges and universities are formed as corporations, but most have tax-exempt status under Section 501(c)(3). As such, these institutions pay tax only on unrelated business taxable income, and are otherwise not subject to tax on net income, including (until recently) earnings generated by their endowments. These private colleges and... |
2025 |
| Seline Wiedemer |
UNWANTED DOLLARS, UNWANTED TENANTS: SOURCE OF INCOME DISCRIMINATION AND A PROPOSED FEDERAL REMEDY |
32 Georgetown Journal on Poverty Law and Policy 503 (Spring, 2025) |
Source of income (SOI) discrimination remains a pernicious and pervasive barrier to the success of the Section 8 Housing Choice Voucher program and its housing security, desegregation, and anti-poverty objectives. A federal law, in the form of an amendment to the Fair Housing Act of 1968, is a necessary step towards eliminating this form of... |
2025 |
| Tracey M. Roberts |
W(H)ITHER REGULATION? HITHER TO THE TAX SYSTEM |
43 Pace Environmental Law Review 182 (Fall, 2025) |
In a series of cases decided in the last three years, four delivered in 2024 alone, the U.S. Supreme Court has directed a withering gaze toward the federal administrative state. In West Virginia v. EPA, the Court both curtailed Executive Branch regulatory authority and mandated that Congress draft with greater statutory clarity and specificity... |
2025 |
| Doron Narotzki , Tamir Shanan |
WE THE PEOPLE . DESERVE FAIR TAXES |
31 Cardozo Journal of Equal Rights & Social Justice 573 (Spring, 2025) |
In a world where economic inequality is deepening, tax law has emerged as one of the most powerful tools for shaping social justice. This Article explores how progressive taxation serves not only as a fiscal mechanism but as a reflection of societal values and the moral obligations of wealth. With legal methodologies such as Purposivism,... |
2025 |
| Abbye Atkinson |
WHO'S AFRAID OF BANKRUPTCY? UNJUST DEBTS: HOW OUR BANKRUPTCY SYSTEM MAKES AMERICA MORE UNEQUAL. BY MELISSA B. JACOBY. NEW YORK, N.Y.: NEW PRESS. 2024. PP. 308. $27.99 |
138 Harvard Law Review 1317 (March, 2025) |
Who's afraid of a bankruptcy filing? Perhaps we all should be given the increasingly outsized role that bankruptcy law plays in our market society. Handling more cases per year than any other category of federal court, bankruptcy courts attend to the disposition of debts related to both mundane contractual relationships and pressing social issues.... |
2025 |
| Nathan W. Vanderheyden |
WHY ARE SOUTHERN BANKRUPTCY ATTORNEYS SCARED OF 7? RACIALLY DISPARATE USES OF CHAPTER 13 BANKRUPTCY |
28 Journal of Gender, Race and Justice 183 (Winter, 2025) |
I. Introduction. 183 II. Background. 185 A. History of Bankruptcy. 186 B. Credit Card Lobbying and the Bankruptcy Abuse Prevention and Consumer Protection Act (BAPCPA). 189 C. Bankruptcy Chapter Choice: Chapter 7 vs Chapter 13. 192 1. Chapter 7 Bankruptcy. 193 2. Chapter 13 Bankruptcy. 196 D. Race and Chapter 13 Bankruptcy. 199 E. Historical Racism... |
2025 |
| Nancy E. Shurtz |
WORK REQUIREMENTS AND A NEW TAX POLICY INEQUITY UNDER THE FISCAL RESPONSIBILITY ACT OF 2023 AND THE ONE BIG BEAUTIFUL BILL OF 2025 |
36 University of Florida Journal of Law and Public Policy 159 (Fall, 2025) |
On June 3, 2023, Congress enacted the Fiscal Responsibility Act (FRA) of 2023. In addition to green-lighting the U.S. Treasury to finance ongoing federal government debt through the 2024 calendar year, the legislation adopted a four-prong approach to fiscal responsibility. First, it rescinded unspent COVID funds. Second, it imposed spending... |
2025 |
| David Schleicher |
YOUR HOUSE IS WORTH MORE THAN THEY THINK: THE STRANGE CASE OF PROPERTY TAX ASSESSMENT REGRESSIVITY |
62 Harvard Journal on Legislation 85 (Winter, 2025) |
In the last few years, researchers have revealed something shocking about the property tax, the mainstay of local governmental finance. In virtually all jurisdictions in the country, expensive homes are undervalued by property tax assessors--and hence under-taxed--while less expensive homes are over-valued and over-taxed. Put another way, one of... |
2025 |
| 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 |