| Author | Title | Citation | Summary | Year |
| 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 |
| 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 |