| Author | Title | Citation | Summary | Year |
| 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 |
| Etienne C. Toussaint |
THE NEW GOSPEL OF WEALTH: ON SOCIAL IMPACT BONDS AND THE PRIVATIZATION OF PUBLIC GOOD |
56 Houston Law Review 153 (Fall, 2018) |
Since Andrew Carnegie penned his famous Gospel of Wealth in 1889, corporate philanthropists have championed considerable public good around the world, investing in a wide range of social programs addressing a diversity of public issues, from poverty to healthcare to criminal justice. Nevertheless, the problem of the Rich and the Poor, as termed... |
2018 |
| Kayal Munisami |
THE ROLE OF CORPORATE SOCIAL RESPONSIBILITY IN SOLVING THE GREAT CORPORATE TAX DODGE |
17 Florida State University Business Review 55 (Spring, 2018) |
I. The Great Corporate Tax Dodge: A Brief History. 57 II. International Tax Community: A Disjointed Response to the Great Corporate Tax Dodge. 61 III. Of BEPS, Sandwiches and Royalties. 67 IV. Corporate Social Responsibility and Aggressive Tax Avoidance. 69 A. What is CSR?. 70 B. It's Complicated: An Overview of the CSR and Tax Avoidance... |
2018 |
| Ellen P. Aprill , Daniel J. Hemel |
THE TAX LEGISLATIVE PROCESS: A BYRD'S EYE VIEW |
81 Law and Contemporary Problems 99 (2018) |
The year 2017 was, among other distinctions, the year of the Byrd rule. This once-obscure Senate procedural provision--on the books since 1985 but only recently the stuff of page one news --featured prominently in several failed attempts to repeal the Affordable Care Act in the spring and summer. Then again at year's end, the Byrd rule played a... |
2018 |
| Lilian V. Faulhaber |
THE TROUBLE WITH TAX COMPETITION: FROM PRACTICE TO THEORY |
71 Tax Law Review 311 (Winter, 2018) |
Politicians, policymakers, commentators, and academics worldwide debate harmful tax competition and decry the race to the bottom regarding corporate tax rates. These terms--harmful tax competition and race to the bottom --refer to efforts by individual countries to change their corporate income tax systems to attract investors, revenue, or... |
2018 |
| Lynnise E. Phillips Pantin |
THE WEALTH GAP AND THE RACIAL DISPARITIES IN THE STARTUP ECOSYSTEM |
62 Saint Louis University Law Journal 419 (Winter, 2018) |
Although much attention has been given to structural inequality as it manifests in the criminal justice context, little has been said about economic inequality as it relates to the startup ecosystem. This Article details how the historic creation of the wealth gap affects entrepreneurship, highlighting how the wealth gap adversely impacts... |
2018 |
| Tara Carone |
THE WEALTH GAP: THROUGH THE LENS OF GOVERNMENTAL POLICIES AND RACIAL INEQUALITY IN HOUSING |
24 Public Interest Law Reporter 51 (Fall, 2018) |
The median net worth of white households by 2010 had grown to $110,729, whereas the same figure for black households had grown to $4,955--4.4% of the net worth of whites. The wealth gap is just one of many statistics that show a nation still deeply divided by racial lines. To face this divide, we need to address the questions of why the wealth gap... |
2018 |
| Eric Franklin Amarante |
WHY DON'T SOME WHITE SUPREMACIST GROUPS PAY TAXES? |
67 Emory Law Journal Online 2045 (2018) |
A number of white supremacist groups enjoy tax-exempt status. These hate groups do not have to pay federal taxes and people who give money to these groups may take deductions on their personal taxes. This recognition not only results in potential lost revenue for government programs, but it also serves as a public subsidy of racist propaganda and... |
2018 |
| Keziah K. Colleton |
WILL RACING RECLAIM ITS SEAT ON THE THRONE? A NEW TAX REGULATION AND PARI-MUTUEL BETTING |
10 Kentucky Journal of Equine, Agriculture, and Natural Resources Law 303 (2017-2018) |
Racetracks now have the ability to generate more pari-mutuel handle, horseplayers can keep more of their winnings, and the government can collect more tax revenue following years of lobbying by the National Thoroughbred Racing Association (NTRA) and the recent passage of new legislation. On September 25, 2017, the Internal Revenue Service (IRS) and... |
2018 |
| Pamela Foohey , Robert M. Lawless , Katherine Porter , Deborah Thorne |
"NO MONEY DOWN" BANKRUPTCY |
90 Southern California Law Review 1055 (July, 2017) |
This Article reports on a breakdown in access to justice in bankruptcy, a system from which one million Americans will seek help this year. A crucial decision for these consumers will be whether to file a chapter 7 or chapter 13 bankruptcy. Nearly every aspect of their bankruptcies--both the benefits and the burdens of debt relief--will be... |
2017 |
| Judge Kathy A. Surratt-States |
A DAY IN THE LIFE OF A U.S. BANKRUPTCY JUDGE |
56 Judges' Journal 4 (Spring, 2017) |
In bankruptcy court, like most courts, no two days are ever the same. However, a day in bankruptcy court can be peculiar to any attorney or judge because of the variety of bankruptcy cases individuals and businesses may file under the Bankruptcy Code. Before looking at a day in the life of a bankruptcy judge, it is important to first ask a few... |
2017 |
| Samuel D. Brunson , David J. Herzig |
A DIACHRONIC APPROACH TO BOB JONES: RELIGIOUS TAX EXEMPTIONS AFTER OBERGEFELL |
92 Indiana Law Journal 1175 (Summer, 2017) |
In Bob Jones University v. United States, the Supreme Court held that an entity may lose its tax exemption if it violates a fundamental public policy, even where religious beliefs demand that violation. In that case, the Court held that racial discrimination violated fundamental public policy. Could the determination to exclude same-sex individuals... |
2017 |
| Kitty Richards |
AN EXPRESSIVE THEORY OF TAX |
27 Cornell Journal of Law & Public Policy 301 (Winter 2017) |
The tax code is full of ineffective, inefficient, inequitable, or otherwise problematic provisions that make little sense when evaluated through the lens of traditional tax policy analysis, yet remain popular with citizens and legislators alike. The tax literature is equally full of carefully-researched, technically precise, and theoretically sound... |
2017 |
| Pamela Foohey , Robert M. Lawless , Katherine Porter , Deborah Thorne , Indiana University, Bloomington, Ind., University of Illinois, Champaign, Ill., University of California, Irvine, Calif. |
ATTORNEYS' FEES AND CHAPTER CHOICE |
36-JUN American Bankruptcy Institute Journal 20 (June, 2017) |
One of the most important choices that individuals considering bankruptcy face is whether to file for chapter 7 or 13. This single decision affects how long people will spend in bankruptcy, the probability that they will receive debt forgiveness and what property they will retain. Chapter choice also controls how much bankruptcy attorneys charge... |
2017 |
| Anna A. Ismer |
BENDING THE RULES: THE CIRCUIT COURTS INCONSISTENT APPLICATION OF THE FEDERAL RULES AND SECTION 1920(4) IN COST SHIFTING AND TAXING ELECTRONIC DISCOVERY COSTS |
18 Florida Coastal Law Review 129 (Spring, 2017) |
While the Federal Rules of Civil Procedure direct courts to limit discovery, the process results in nearly eighty percent of the costs of litigation in the United States. In 2004, it was estimated that around ninety-five percent of all litigation documents were discovered electronically. One study indicates that electronic discovery (e-discovery)... |
2017 |
| David Spencer |
BEPS AND THE ALLOCATION OF TAXING RIGHTS (PART 1) |
28 Journal of International Taxation 36 (April, 2017) |
Do jurisdictions interested in the reallocation of taxing rights have commonor conflictinginterests with regard to reallocation? The allocation of taxing rights between jurisdictions is a major international tax issue. The OECD/G20 BEPS project and programs of other international organizations (IMF, World Bank, and U.N.) have in effect begun the... |
2017 |
| Sara S. Greene , Parina Patel , Katherine Porter |
CRACKING THE CODE: AN EMPIRICAL ANALYSIS OF CONSUMER BANKRUPTCY OUTCOMES |
101 Minnesota Law Review 1031 (February, 2017) |
Policymakers have long had an affinity for chapter 13 consumer bankruptcy, the reorganization option for consumers. Instead of quick forgiveness of most unsecured debts, consumers enter into three-to-five-year plans to pay back creditors. Payments are based on available future income, taking into account a debtor's expenses such as house and car... |
2017 |
| Daniel J. Bussel |
DOING EQUITY IN BANKRUPTCY |
34 Emory Bankruptcy Developments Journal 13 (2017) |
Introduction. 14 I. Equitable Relief under Nonbankruptcy Law. 16 A. Contractual Rights. 16 1. Historical Preference for Damages. 17 2. Inherently Discretionary Nature of Specific Relief. 19 3. Modern Trend of More Liberal Use of Equitable Remedies. 22 a. Sale of Goods. 23 b. Caselaw Trend Toward General Balancing. 24 B. Statutory Rights. 25 1.... |
2017 |
| Sandra M. Moore |
FERGUSON: UNDOING THE DAMAGE OF THE PAST--CREATING COMMUNITY WEALTH |
25 Journal of Affordable Housing & Community Development Law 297 (2017) |
The massive relocation on the North side chronicled in Colin Gordon's essay, Making Ferguson Segregation and Uneven Development in St. Louis and St. Louis County, disinvestment driven by impermissibly based restrictive covenants, racial steering by real estate developers, and discriminatory exclusionary zoning practices is evidence of an... |
2017 |
| Mildred Wigfall Robinson |
FINES: THE FOLLY OF CONFLATING THE POWER TO FINE WITH THE POWER TO TAX |
62 Villanova Law Review 925 (2017) |
FERGUSON, Missouri is a St. Louis suburb of roughly 21,000 people--67% of whom currently self-identify as black or African-American. Ferguson gained instant notoriety on August 9, 2014 when Michael Brown, an unarmed black teenager, died on a Ferguson street of bullet wounds inflicted by a white police officer. In so doing, Mr. Brown became what was... |
2017 |
| Herman D. Hofman |
FOR RICHER OR FOR POORER: HOW OBERGEFELL v. HODGES AFFECTS THE TAX-EXEMPT STATUS OF RELIGIOUS ORGANIZATIONS THAT OPPOSE SAME-SEX MARRIAGE |
52 Gonzaga Law Review 21 (2016/2017) |
C1-3Table of Contents L1-2Introduction . .L322 I. .Religious Institutions and Marriage 25 II. .The Tax Exemption Statute: An Overview 27 III. .The Public Policy Doctrine 30 A. Walz v. Tax Commission of New York 30 B. Bob Jones University v. United States 31 1. Racial Discrimination in Education Prior to Bob Jones 31 2. The Supreme Court's Holding... |
2017 |
| John R. Dorocak |
HOW MIGHT A CHURCH'S TAX-EXEMPT STATUS (AND OTHER ADVANTAGES) BE REVOKED PROCEDURALLY FOR OPPOSITION TO SAME-SEX MARRIAGE OR BE DEFENDED POSSIBLY AS FREE EXERCISE OF RELIGION? |
53 Willamette Law Review 161 (Spring, 2017) |
After the Supreme Court cases in United States v. Windsor and Obergefell v. Hodges were decided, some have suggested that there is an established national policy in favor of same-sex marriage. Therefore, the tax-exempt status of a church opposed to same-sex marriage could now be revoked similar to the revocation of the tax-exempt status in Bob... |
2017 |
| Brendan C. Chisholm |
ICRICT LOOKING TO A FUTURE OF ACTUAL TAX REFORM: AN ORGANIZATIONAL ANALYSIS OF THE INDEPENDENT COMMISSION FOR THE REFORM OF INTERNATIONAL CORPORATE TAXATION |
85 University of Cincinnati Law Review 231 (March, 2017) |
As we peer into society's future, we--you and I, and our government--must avoid the impulse to live only for today, plundering for our own ease and convenience the precious resources of tomorrow. We cannot mortgage the material assets of our grandchildren without risking the loss also of their political and spiritual heritage. We want democracy to... |
2017 |
| Megan McDermott |
JUSTICE SCALIA'S BANKRUPTCY JURISPRUDENCE: THE RIGHT JUDICIAL PHILOSOPHY FOR THE MODERN BANKRUPTCY CODE? |
2017 Utah Law Review 939 (2017) |
This Article surveys an area of Justice Scalia's legacy that is often overlooked by scholars who write broadly about the Supreme Court: his many contributions to the field of bankruptcy law. The Bankruptcy Code is rife with statutory interpretation questions that demand clear and predictable answers, due to the efficiency interests at stake and the... |
2017 |
| David Blankfein-Tabachnick , Kevin A. Kordana |
KAPLOW AND SHAVELL AND THE PRIORITY OF INCOME TAXATION AND TRANSFER |
69 Hastings Law Journal 1 (December, 2017) |
This Article rejects a central claim of taxation and private law theory, namely, Kaplow and Shavell's prominent thesis that egalitarian social goals are most efficiently achieved through income taxation and transfer, as opposed to egalitarian alterations in private law rules. Kaplow and Shavell compare the efficiency of rules of tort to rules of... |
2017 |
| Leo P. Martinez |
LATINOS AND THE INTERNAL REVENUE CODE: A TAX POLICY PRIMER FOR THE NEW ADMINISTRATION |
20 Harvard Latinx Law Review 101 (Spring, 2017) |
With the expectation that the new administration and the new Congress will undertake significant tax reform, this article seeks to provide a comprehensive view of how seemingly neutral legislation in the form of the Internal Revenue Code (the Code) disadvantages Latinos. If tax reform is ever to correct the many inequities outlined in this paper,... |
2017 |
| Pamela Foohey |
LENDER DISCRIMINATION, BLACK CHURCHES, AND BANKRUPTCY |
54 Houston Law Review 1079 (Spring, 2017) |
Based on my original empirical research, in this Article I expose a disparity between the demographics of the roughly 650 religious congregations that have filed for Chapter 11 bankruptcy during part of the last decade and congregations nationwide. Churches with predominately Black membership--Black Churches--appeared in Chapter 11 more than three... |
2017 |
| Rifat Azam |
MINIMUM GLOBAL EFFECTIVE CORPORATE TAX RATE AS GENERAL ANTI-AVOIDANCE RULE |
8 Columbia Journal of Tax Law 5 (2017) |
I. INTRODUCTION. 7 II. THE CHALLENGE: INTERNATIONAL CORPORATE TAX AVOIDANCE. 13 A. The Current International Corporate Tax Regime on American Multinationals. 13 B. Avoiding the Regime. 17 C. The Data. 19 III. THE UNITED STATES RESPONSE TO THE CHALLENGE. 22 A. Ending Deferral: Current Worldwide Taxation. 23 B. Ending Worldwide Taxation: Sole... |
2017 |
| Dov Cohen , Robert M. Lawless , Faith Shin |
OPPOSITE OF CORRECT: INVERTED INSIDER PERCEPTIONS OF RACE AND BANKRUPTCY |
91 American Bankruptcy Law Journal 623 (Fall, 2017) |
Previous data collected during the 2007 meltdown of the subprime mortgage market showed that African Americans were approximately twice as likely to file chapter 13 bankruptcy than persons of other races, a significant policy issue given the generally less generous rules in chapter 13. We first update and replicate these findings with new data... |
2017 |
| Henry Ordower, J.S. Onésimo Sandoval, Kenneth Warren |
OUT OF FERGUSON: MISDEMEANORS, MUNICIPAL COURTS, TAX DISTRIBUTION, AND CONSTITUTIONAL LIMITATIONS |
61 Howard Law Journal 113 (Fall, 2017) |
113 INTRODUCTION. 114 I. ST. LOUIS COUNTY POLICE AND COURTS. 120 II. FINES, FEES, AND IMPLICIT TAXES. 129 III. FINES AS TAXES: STATE CONSTITUTIONAL TAX LIMITATIONS. 136 IV. MUNICIPAL JUSTICE AND THE U.S. CONSTITUTION. 142 CONCLUSION. 143 |
2017 |
| Laura N. Coordes , Thom Reilly |
PREDICTORS OF MUNICIPAL BANKRUPTCIES AND STATE INTERVENTION PROGRAMS: AN EXPLORATORY STUDY |
105 Kentucky Law Journal 493 (2016-2017) |
Why do some struggling cities file for bankruptcy while others, facing similar circumstances, do not? This Article builds on the literature examining the causes and consequences of municipal fiscal distress by exploring specific factors that lead municipalities to seek help from the state and federal government. Viewing municipal opportunities and... |
2017 |