AuthorTitleCitationSummaryYear
Jeremy Bearer-Friend SHOULD THE IRS KNOW YOUR RACE? THE CHALLENGE OF COLORBLIND TAX DATA 73 Tax Law Review 1 (Fall, 2019) In 2003, conservative activists successfully placed Proposition 54, also known as the Racial Privacy Initiative, on the statewide ballot in California. This constitutional amendment would have prohibited state and local government from asking Californians to report their race or ethnicity on government forms. The American Civil Liberties Union... 2019
Mary Beth Ausbrooks , Samuel R. Henninger STUDENT LOANS AND BANKRUPTCY 55-AUG Tennessee Bar Journal 17 (August, 2019) Student loans weigh heavy on many. Borrowers owe nearly $30,000 on average, and Americans collectively owe $1.5 trillion in student loan debt. For some borrowers, bankruptcy may offer relief. But for most in Tennessee, bankruptcy is currently not a viable option to help borrowers rid themselves of burdensome student loan debt. The most common... 2019
Bridget J. Crawford TAX TALK AND REPRODUCTIVE TECHNOLOGY 99 Boston University Law Review 1757 (September, 2019) The tax system both reacts to and helps create attitudes about the value of certain behaviors and choices. This Article makes three principal claims--one empirical, one normative, and one interpretative. The Article demonstrates through data that a representative sample of fertility clinics in the United States does not make information about the... 2019
Alice G. Abreu, Richard K. Greenstein TAX: DIFFERENT, NOT EXCEPTIONAL 71 Administrative Law Review 663 (Fall, 2019) Tax law is law unto itself. Tax is different from other fields of law, just as any field of law is different from others. But tax scholarship, judicial opinions in tax litigation, and public attitudes toward taxation have long claimed more than difference in doctrinal details. They have claimed that tax is different in kind from other fields of... 2019
Wolfgang Schön TAXATION AND DEMOCRACY 72 Tax Law Review 235 (Spring, 2019) This Article is meant to be a contribution to comparative constitutional law and policy in the area of taxation. It is devoted to the relationship between taxation and democratic decision-making. The starting point is the assumption that the democratic process--in particular the general franchise and the leading role of parliaments and similar... 2019
Orly Mazur TAXING THE ROBOTS 46 Pepperdine Law Review 277 (February, 2019) Robots and other artificial intelligence-based technologies are increasingly outperforming humans in jobs previously thought safe from automation. This has led to growing concerns about the future of jobs, wages, economic equality, and government revenues. To address these issues, there have been multiple calls around the world to tax the robots.... 2019
Andres E. Bazó TAXPAYERS' RIGHTS: COMPARATIVE ANALYSIS OF THE UNITED STATES OF AMERICA AND THE LATIN AMERICAN INSTITUTE OF TAX LAW (ILADT) 22 Florida Tax Review 1034 (Summer, 2019) This Article addresses the challenges, trends, and evolution of Taxpayers' Rights both in the Unites States and in Latin America, particularly by comparing the U.S. Taxpayers' Bill of Rights and the recently adopted Taxpayers' Rights Letter from the Latin American Institute of Tax Law (ILADT). Furthermore, although in Latin American this is a... 2019
John Patrick Hunt TEMPERING BANKRUPTCY NONDISCHARGEABILITY TO PROMOTE THE PURPOSES OF STUDENT LOANS 72 SMU Law Review 725 (Fall, 2019) Student loans, unlike other debts, are not dischargeable in bankruptcy unless the debtor starts a special proceeding and proves that repayment would cause undue hardship. This requirement probably accounts for the fact that only a tiny fraction of bankrupt debtors succeed in discharging their student loans. This article is the first to make the... 2019
Anthony C. Infanti, Bridget J. Crawford THE CRITICAL TAX PROJECT, FEMINIST THEORY, AND REWRITING JUDICIAL OPINIONS 16 Pittsburgh Tax Review 115 (Spring, 2019) In most social settings, disclosing that one is a tax professor usually stops conversation--and not in a good way. People tend to smile politely; they might inquire about a recent change to the tax law, complain that tax day is approaching, or ask for some free tax advice. Then the conversation topic tends to switch relatively quickly. This is... 2019
Daniel Hemel THE DEATH AND LIFE OF THE STATE AND LOCAL TAX DEDUCTION 72 Tax Law Review 151 (Spring, 2019) More than a century and a half after its birth, the federal income tax deduction for nonbusiness state and local taxes has shrunk to a shadow of its former self. While a series of legislative enactments over the past several decades had already chipped away at the deduction's scope, the 2017 Act struck the biggest blow to the deduction yet. For the... 2019
David Kamin, David Gamage, Ari Glogower, Rebecca Kysar, Darien Shanske, Reuven Avi-Yonah, Lily Batchelder, J. Clifton Fleming, Daniel Hemel, Mitchell Kane, David Miller, Daniel Shaviro, Manoj Viswanathan THE GAMES THEY WILL PLAY: TAX GAMES, ROADBLOCKS, AND GLITCHES UNDER THE 2017 TAX LEGISLATION 103 Minnesota Law Review 1439 (February, 2019) Introduction. 1441 I. Using Corporations as Tax Shelters. 1445 A. The Two-Step Game for Sheltering Income Through a Corporation. 1446 1. Why the Two-Steps: A Game of Rates. 1447 2. How to Defer or Eliminate the Second Individual Layer of Tax. 1448 3. Current Anti-Abuse Rules Are Insufficient. 1450 B. Examples of Tax Gaming Using Corporations. 1450... 2019
Vincent S.J. Buccola THE LOGIC AND LIMITS OF MUNICIPAL BANKRUPTCY LAW 86 University of Chicago Law Review 817 (June, 2019) Municipal bankruptcy's recent prominence has stimulated academic interest in the workings of Chapter 9, much of it critical, but no general framework has been developed against which scholars and policymakers can evaluate the law's performance. This Article offers a normative, economic account of municipal bankruptcy and uses that account to assess... 2019
Stuart Ford THE NEED FOR A WEALTH INEQUALITY AMENDMENT 122 West Virginia Law Review 1 (Fall, 2019) Ultimately, constitutional law is about the meaning of a just society and how best to achieve it. I. Introduction. 2 II. Defining Inequality. 5 III. The Consequences of High Levels of Inequality. 8 A. The Effect of Inequality on Society. 9 B. The Effect of Inequality on Democracy. 11 C. The Effect of Inequality on the Economy. 15 D. The Effect of... 2019
Michelle D. Layser THE PRO-GENTRIFICATION ORIGINS OF PLACE-BASED INVESTMENT TAX INCENTIVES AND A PATH TOWARD COMMUNITY ORIENTED REFORM 2019 Wisconsin Law Review 745 (2019) Place-based investment tax incentives, which encourage taxpayers to invest in poor areas, constitute a particularly controversial, yet undertheorized, category of tax laws. The central problem presented by current place-based investment tax incentives is a contradiction between rhetoric and reality. They are presented as laws that benefit... 2019
Bridget J. Crawford , Emily Gold Waldman THE UNCONSTITUTIONAL TAMPON TAX 53 University of Richmond Law Review 439 (January, 2019) Thirty-five states impose a sales tax on menstrual hygiene products, while products like spermicidal condoms and erectile dysfunction medications are tax-free. This sales tax--commonly called the tampon tax--represents an expense that girls and women must bear on top of the cost of biologically necessary items that they need in order to attend... 2019
Kathryn Kisska-Schulze THIS IS OUR HOUSE! - THE TAX MAN COMES TO COLLEGE SPORTS 29 Marquette Sports Law Review 347 (Spring, 2019) On December 22, 2017, President Trump signed into law the Tax Cuts and Jobs Act (TCJA). The TCJA marks the most comprehensive revolution to the U.S. Tax Code since Congress passed the Tax Reform Act of 1986. As taxpayers begin to calculate the impact of the TCJA on their forthcoming Individual Income Tax Returns, businesses, employers, and higher... 2019
Brian D. Johnson TRIALS AND TRIBULATIONS: THE TRIAL TAX AND THE PROCESS OF PUNISHMENT 48 Crime and Justice 313 (2019) The jury trial has long been a keystone of the American criminal justice system. Few defendants exercise their right to trial, however, and those who do tend to receive significantly harsher punishments if convicted. This phenomenon, known as a trial tax or, conversely, as a guilty plea discount, is one of the most profound and consistent findings... 2019
Beth A. Colgan WEALTH-BASED PENAL DISENFRANCHISEMENT 72 Vanderbilt Law Review 55 (January, 2019) This Article offers the first comprehensive examination of the way in which the inability to pay economic sanctions--fines, fees, surcharges, and restitution--may prevent people of limited means from voting. The Supreme Court has upheld the constitutionality of penal disenfranchisement upon conviction, and all but two states revoke the right to... 2019
Alon Faiman "NO ONE LIKES A TATTLE TALE," OR DO THEY? WHY THE IMPLEMENTATION OF A BROAD DEFINITION OF "COLLECTED PROCEEDS" UNDER THE TAX WHISTLEBLOWER PROGRAM IS A MAJOR WIN FOR WHISTLEBLOWERS AND TAXPAYERS 12 Charleston Law Review 173 (Spring, 2018) INTRODUCTION. 174 I. BACKGROUND--WHISTLEBLOWING IN THE UNITED STATES. 177 A. The FCA. 181 1. The Framework of the FCA. 182 2. The Results Under the FCA Since 1986. 183 B. The Dodd-Frank Act. 183 1. The Framework of the Dodd-Frank Act. 184 2. The Results of the Dodd-Frank Act Since Enactment. 184 II. THE TAX WHISTLEBLOWER PROGRAM. 185 A. The... 2018
Bernadette Atuahene "OUR TAXES ARE TOO DAMN HIGH": INSTITUTIONAL RACISM, PROPERTY TAX ASSESSMENTS, AND THE FAIR HOUSING ACT 112 Northwestern University Law Review 1501 (2018) To prevent inflated property tax bills, the Michigan Constitution prohibits property tax assessments from exceeding 50% of a property's market value. Between 2009 and 2015, the City of Detroit assessed 55%-85% of its residential properties in violation of the Michigan Constitution, and these unconstitutional assessments have had dire... 2018
Joseph J. Thorndike , Ajay K. Mehrotra "WHO SPEAKS FOR TAX EQUITY AND TAX FAIRNESS?" THE EMERGENCE OF THE ORGANIZED TAX BAR AND THE DILEMMAS OF PROFESSIONAL RESPONSIBILITY 81 Law and Contemporary Problems 203 (2018) In 1961, shortly after assuming his new post as Assistant Secretary of the Treasury for Tax Policy, legal scholar Stanley Surrey issued a challenge to his former colleagues in academia and legal practice. The tax system, he said, was urgently in need of both repair and renovation. Existing faults were obvious and future problems certain. The task... 2018
Leo P. Martinez A CRITIQUE OF CRITICAL TAX POLICY CRITIQUES (OR, YOU'VE GOT TO SPEAK OUT AGAINST THE MADNESS) 28 Berkeley La Raza Law Journal 49 (2018) Critical tax scholarship is not universally embraced. This is a surprising observation given that the premise underlying critical tax scholarship is simple, and--if one aspires to intellectual honesty--should be uncontroversial. The premise is that subpopulations of taxpayers are treated differently. This raises a significant impediment toward... 2018
Reuven S. Avi-Yonah , Haiyan Xu A GLOBAL TREATY OVERRIDE? THE NEW OECD MULTILATERAL TAX INSTRUMENT AND ITS LIMITS 39 Michigan Journal of International Law 155 (Spring, 2018) On June 7, 2017, seventy-six countries met in Paris for the official signing of a new multilateral tax instrument (MLI). The text and commentary of the MLI were published in November 2016 by the Organization for Economic Cooperation and Development (OECD). The OECD stated: The Multilateral Convention to Implement Tax Treaty Related Measures to... 2018
Pamela Foohey ACCESS TO CONSUMER BANKRUPTCY 34 Emory Bankruptcy Developments Journal 341 (2018) Over the past decade, each year, about a million households filed bankruptcy. This figure initially may loom large. But when compared to the one-third of Americans who have fallen behind on debt payments, the one in seven Americans who face debt collection calls every year, and the hundreds of millions of Americans burdened with debt, the figure... 2018
Felix B. Chang ASYMMETRIES IN THE GENERATION AND TRANSMISSION OF WEALTH 79 Ohio State Law Journal 73 (2018) This Article assigns a redistributive role to the legal rules of trusts and estates. Unlike business law, trusts and estates law has lagged in articulating a comprehensive theory on inequality. Consequently, income inequality is compounded intergenerationally as wealth inequality, with dire consequences for economic productivity and social... 2018
David A. Skeel, Jr. , George Triantis BANKRUPTCY'S UNEASY SHIFT TO A CONTRACT PARADIGM 166 University of Pennsylvania Law Review 1777 (June, 2018) Introduction. 1778 I. The Mandatory (and Permissive) Structure of the Bankruptcy Code. 1783 II. Ex Ante and Ex Post Contracting: Theory and Current Practice. 1789 III. Assessing the New Contract Paradigm in Practice. 1799 A. Chapter 11's Voting and Cramdown Rules. 1799 B. Contracting on Confirmation: Intercreditor and Restructuring Support... 2018
Sydney Pierce CHALLENGING PROPERTY TAX FORECLOSURE POLICIES UNDER THE FAIR HOUSING ACT: LESSONS FROM MORNINGSIDE 90 Temple Law Review Online 1 (Fall, 2018) Since the collapse of the housing market in 2008, there has been enhanced legal scrutiny of mortgage foreclosure practices in the form of federal legislation and hundreds of local and state programs to stem the tide of foreclosures and keep families in their homes. At the same time, property tax foreclosure--which has been called The Other... 2018
Cameron Rotblat CHINESE STATE CAPITALISM AND THE INTERNATIONAL TAX REGIME 10 Columbia Journal of Tax Law 77 (2018) As signaled by its participation in the G-20/OECD Base Erosion and Profit Shifting Project, China is gaining significant influence over international tax rules. Yet, how exactly China intends to shape international tax law remains an open question, even amongst leading Chinese tax scholars. As both a major capital importer and exporter as well as a... 2018
  COMMENTS OF BANKRUPTCY SCHOLARS ON EVALUATING HARDSHIP CLAIMS IN BANKRUPTCY 21 Journal of Consumer & Commercial Law 114 (Spring, 2018) The following is a letter signed by more than 40 law professors in response to the Department of Education's Request for Information (RFI) regarding Evaluating Undue Hardship Claims in Adversary Actions Seeking Student Loan Discharge in Bankruptcy Proceedings (Docket No. ED-2017-OPE-0085). The letter was prepared by the following, and signed by... 2018
Melissa B. Jacoby CORPORATE BANKRUPTCY HYBRIDITY 166 University of Pennsylvania Law Review 1715 (June, 2018) Introduction. 1716 I. Private Actors, Public Goals: The Public--Private Partnership. 1719 A. What Is It?. 1719 B. Utility for Corporate Bankruptcy. 1721 C. Contracts and Other Liabilities. 1723 D. Follow the Money. 1726 E. Oversight and Standard-Setting. 1727 F. Implications. 1729 II. Modern Developments that Skew the Partnership. 1730 A. Control... 2018
Allison M. Whelan DENYING TAX-EXEMPT STATUS TO DISCRIMINATORY PRIVATE ADOPTION AGENCIES 8 UC Irvine Law Review 711 (July, 2018) Introduction. 712 I. Adoption, Private Adoption Agencies, and the Best Interests of the Child. 716 A. Adoption. 716 1. Legal Framework and Adoption Procedures. 716 2. Public Adoption, Private Adoption, and Faith-Based Adoption Agencies. 717 3. Adoption by Gays and Lesbians. 719 4. Harms of Remaining in the System. 722 5. Outcomes of Children Raised... 2018
Shayak Sarkar, Josh Rosenthal EXCLUSIONARY TAXATION 53 Harvard Civil Rights-Civil Liberties Law Review 619 (Fall, 2018) Property tax assessments appear to be technocratic calculations. But they may be calculated to discriminate, even unintentionally. California's constitutional limitations on property taxes, as first enacted by Proposition 13 in 1978, remain the poster child for the so-called property tax revolt of the late twentieth century. Such laws privilege... 2018
Jonathan C. Gordon GOVERNMENT GUARANTIES FOR CORPORATE BANKRUPTCIES 43 Vermont Law Review 251 (Winter 2018) The bankruptcy system has a problem. When a business files for Chapter 11 bankruptcy protection, a fundamental theory is that the business remains in control of its operations. This theory, however, has eroded in practice; the business is often forced to relinquish substantial control to the lender that helps finance the bankruptcy. This Article... 2018
Dorothy A. Brown HOMEOWNERSHIP IN BLACK AND WHITE: THE ROLE OF TAX POLICY IN INCREASING HOUSING INEQUITY 49 University of Memphis Law Review 205 (Fall, 2018) I. Introduction. 205 II. Tax Subsidies for Homeownership. 207 III. Homeownership and Race. 213 A. Historical Racial Inequality in Homeownership. 213 B. The Race-Based Appreciation Gap. 214 C. Homeownership Wealth in Black and White. 221 IV. Tax Subsidies and Race. 223 V. Suggestions for Reform. 225 VI. Conclusion. 227 2018
Michelle D. Layser HOW FEDERAL TAX LAW REWARDS HOUSING SEGREGATION 93 Indiana Law Journal 915 (Winter 2018) Introduction. 916 I. The Spatial Distribution of Tax-Based Housing Subsidies. 920 A. Why the Spatial Distribution of Tax-Based Housing Subsidies Matters. 920 B. The Location of Tax-Subsidized Housing in America. 924 1. The Spatial Distribution of Mortgage Interest Deduction Benefits. 924 2. The Spatial Distribution of Low-Income Housing Tax Credit... 2018
M.T. Gebregiorgs INTRODUCING AN ADMINISTRATIVELY FEASIBLE ENVIRONMENTAL TAX SYSTEM IN ETHIOPIA 33 Journal of Environmental Law & Litigation 327 (2018) 328 Introduction. 329 I. Environmental Regulatory Enforcement and Tax Administration Authorities. 335 A. Environmental Management and Taxation Overview. 335 B. Federal Environmental Regulatory Authorities. 337 1. Ministry of Environment, Forest and Climate Change of Ethiopia (MEFCCE). 337 2. Ministry of Water, Irrigation and Electricity... 2018
Katherine E. Smalley PARTICIPATING EQUALLY: USING TAX POLICY TO IMPROVE FEMALE WORKFORCE AND MANAGEMENT PARTICIPATION IN THE 21ST CENTURY 29 Hastings Women's Law Journal 55 (Winter, 2018) Seeking out a more balanced life is not a women's issue; balance would be better for us all. When Nikki Waller and Joann S. Lublin presented the question why aren't there more women in the upper ranks of corporate America? in their September 2015 Wall Street Journal article, the question appeared almost cliché. With the recent revitalization, and... 2018
Bradley T. Borden, Sang Hee Lee QUANTITATIVE PREDICTION MODEL OF TAX LAW'S SUBSTANTIAL AUTHORITY 71 Tax Lawyer 543 (Spring, 2018) Our earlier article, Boundaries of the Prediction Model in Tax Law's Substantial Authority, analyzed the substantial-authority standard, identified factors that taxpayers and their advisors can consider in determining whether substantial authority supports a reporting position, distinguished substantial-authority predictions from other types of... 2018
Alice G. Abreu, Richard K. Greenstein REBRANDING TAX / INCREASING DIVERSITY 96 Denver Law Review 1 (Fall, 2018) You don't pay taxes. They take taxes. Chris Rock Why is the tax bar so white? This question has gone unasked for far too long and in this Article we offer one possible answer. We believe that answer lies in the unexamined implications of the concept of tax expenditures. We therefore connect four things: (1) tax expenditures, (2) the way in which... 2018
Sean Kelly SEC v. CREDITORS: WHY SEC CIVIL ENFORCEMENT PRACTICE DEMONSTRATES THE NEED FOR A REPRIORITIZATION OF SECURITIES FRAUD CLAIMS IN BANKRUPTCY 92 Saint John's Law Review 915 (Winter 2018) For over forty years there has been a growing tension between the Securities and Exchange Commission's civil enforcement mission to protect defrauded securities holders and bankruptcy law's treatment of those claimants. Bankruptcy Code § 510(b) generates this tension by subordinating defrauded securities holders' claims, giving them the same... 2018
David A. Dana , Janice Nadler SODA TAXES AS A LEGAL AND SOCIAL MOVEMENT 13 Northwestern Journal of Law & Social Policy 84 (Winter, 2018) In the last few years, several local governments have adopted new soda taxes. Other localities currently are considering adopting such a tax. In this Article, we consider whether soda taxes are becoming a more common local policy throughout the country--like local smoking restrictions--or whether, instead, they will remain a limited legal... 2018
Iris J. Lav and Michael Leachman STATE LIMITS ON PROPERTY TAXES HAMSTRING LOCAL SERVICES AND SHOULD BE RELAXED OR REPEALED 28-OCT Journal of Multistate Taxation and Incentives 20 (October, 2018) Michigan, Massachusetts, Oregon, and New York reveal range of problems with limits. Beginning in the 1970s, many states adopted new limits that sharply reduced funding for education and other important services by capping property taxes. The time has come for states to reconsider these harsh limits, which have put severe pressure over time on local... 2018
Iris J. Lav and Michael Leachman STATE LIMITS ON PROPERTY TAXES HAMSTRING LOCAL SERVICES AND SHOULD BE RELAXED OR REPEALED 46 Real Estate Taxation 13 (Fourth Quarter, 2018) Michigan, Massachusetts, Oregon, and New York reveal range of problems with limits. Beginning in the 1970s, many states adopted new limits that sharply reduced funding for education and other important services by capping property taxes. The time has come for states to reconsider these harsh limits, which have put severe pressure overtime on local... 2018
Ivan O. Ozai TAX COMPETITION AND THE ETHICS OF BURDEN SHARING 42 Fordham International Law Journal 61 (October, 2018) Tax scholars have long suggested that tax competition should be mitigated because it reduces the collective revenues of countries, impairs their ability to redistribute wealth, and produces more regressive tax systems. Likewise, international organizations such as the Organization for Economic Co-operation and Development (OECD) and the European... 2018
William J. Moon TAX HAVENS AS PRODUCERS OF CORPORATE LAW 116 Michigan Law Review 1081 (April, 2018) Re-Imagining Offshore Finance: Market-Dominant Small Jurisdictions in a Globalizing Financial World. By Christopher M. Bruner. New York: Oxford University Press. 2016. Pp. xii, 236. $95. Bank-secrecy laws, low tax rates, and shell companies amassed at P.O. boxes are some of the common features associated with offshore financial havens that have... 2018
Margaret Ryznar TAX REFORM ON HOMEOWNERSHIP 73 University of Miami Law Review 227 (Fall, 2018) The 2017 tax reform, by curtailing the deductions for mortgage interest and state and local taxes, frustrates the American public policy of encouraging homeownership. Yet, there are many reasons that public policy has encouraged homeownership for decades. Most importantly, homeownership is an important savings tool for Americans--and tax reform... 2018
Christine Manolakas TAXATION OF GAMBLERS: THE HOUSE ALWAYS WINS 70 Oklahoma Law Review 553 (Spring, 2018) Gambling is everywhere. Whether it takes place in a casino, on the internet, or even on a cell phone, there is no shortage of venues for the avid gambler. With the rapid expansion and geographical spread of gambling activities in the United States and abroad, gamblers must understand the tax consequences of their gaming. For the professional,... 2018
Aurelio Gurrea-Martínez THE AVOIDANCE OF PRE-BANKRUPTCY TRANSACTIONS: AN ECONOMIC AND COMPARATIVE APPROACH 93 Chicago-Kent Law Review 711 (2018) 1. Introduction 2. Types of Avoidance Actions Around the World 3. The Challenge: Justifying the Avoidance of Perfectly Valid Transactions 3.1. Introduction 3.2. The Nature of the Problem 3.2.1. Conflicts Between Shareholders/Managers and Creditors 3.2.2. Conflicts Among Creditors 3.2.3. Conflicts of Managers vis-à-vis Shareholders and Creditors 4.... 2018
Dawn Johnsen, Walter Dellinger THE CONSTITUTIONALITY OF A NATIONAL WEALTH TAX 93 Indiana Law Journal 111 (Winter, 2018) Economic inequality threatens America's constitutional democracy. Beyond obvious harms to our nation's social fabric and people's lives, soaring economic inequality translates into political inequality and corrodes democratic institutions and values. The coincident, relentless rise of money in politics exacerbates the problem. As elected officials... 2018
Erez Aloni THE MARITAL WEALTH GAP 93 Washington Law Review 1 (March, 2018) Married couples are wealthier than people in all other family structures. The top 10% of wealth holders are, in great proportion, married. Even among the wealthiest households, married couples hold significantly more wealth than others. The Article identifies this phenomenon as the Marital Wealth Gap, and critiques the role of diverse... 2018
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