Author | Title | Citation | Summary | Year |
Stephanie Hunter McMahon |
PRE-ENFORCEMENT LITIGATION NEEDED FOR TAXING PROCEDURES |
92 Washington Law Review 1317 (October, 2017) |
Courts have opened tax guidance to procedural attack. Consequently, taxpayers who are found to owe tax may challenge the validity of the guidance implementing the tax if the procedure used by the Treasury Department in adopting the guidance failed to comply with the Administrative Procedure Act, in particular, with notice-and-comment.... |
2017 |
Martin J. McMahon, Jr. , Bruce A. McGovern |
RECENT DEVELOPMENTS IN FEDERAL INCOME TAXATION: THE YEAR 2016 |
20 Florida Tax Review 131 (2017) |
This recent developments outline discusses, and provides context to understand the significance of, the most important judicial decisions and administrative rulings and regulations promulgated by the Internal Revenue Service and Treasury Department during the most recent twelve months--and sometimes a little farther back in time if we find the item... |
2017 |
Inho Andrew Mun |
REINTERPRETING CORPORATE INVERSIONS: NON-TAX COMPETITIONS AND FRICTIONS |
126 Yale Law Journal 2152 (May, 2017) |
Corporate inversions have drawn outrage from all segments of society. In an inversion, a company reincorporates abroad to escape its U.S. tax burden. Regulators and academics have typically sought tax law solutions to curb tax inversions. However, the resulting tax regulations have been ineffective, while more radical tax reforms are not... |
2017 |
Rifat Azam |
RULING THE WORLD: GENERATING INTERNATIONAL TAX NORMS IN THE ERA OF GLOBALIZATION AND BEPS |
50 Suffolk University Law Review 517 (2017) |
C1-2Table of Contents I. Introduction. 518 II. Ruling the World: International Regimes--Formation, Implementation, Compliance, Effectiveness, and the Spectrum of Success. 524 III. The International Tax Regime. 531 A. The Basic Structure. 531 B. Constructive Unilateralism. 535 IV. Case One: The Automatic Exchange of Information Regime. 537 V. Case... |
2017 |
J. Michael Martin |
SHOULD THE GOVERNMENT BE IN THE BUSINESS OF TAXING CHURCHES? |
29 Regent University Law Review 309 (2016-2017) |
Throughout our entire history as a nation, the United States has never imposed a federal income tax on churches. In spite of this longstanding policy for over two centuries and the principle it represents of the separate spheres of sovereignty of church and state in America, some critics have recently become more vocal in questioning the legitimacy... |
2017 |
Juliana Frenkel |
SOMETHING'S GOTTA GIVE: ORIGIN-BASED E-COMMERCE SALES TAX |
12 Brooklyn Journal of Corporate, Financial & Commercial Law 133 (Fall, 2017) |
How to tax interstate online purchases is a frequently debated and contentious topic in the business and tax arena. There are numerous parties affected when a transaction occurs and each affected party would like a taxation policy that benefits its own economic interests, without regard for others. Neither the legislative nor the judicial branch... |
2017 |
Bridget J. Crawford , Carla Spivack |
TAMPON TAXES, DISCRIMINATION, AND HUMAN RIGHTS |
2017 Wisconsin Law Review 491 (2017) |
This Article makes two contributions to the study of taxation. First, it argues that the tampon tax--an umbrella term to describe sales, VAT, and similar luxury taxes imposed on menstrual hygiene products--illustrates how deeply embedded gender is in legal structures such as the tax system that are thought to be neutral. Second, this Article... |
2017 |
Sara Dillon |
TAX AVOIDANCE, REVENUE STARVATION AND THE AGE OF THE MULTINATIONAL CORPORATION |
50 International Lawyer 275 (2017) |
There can be no doubt about the fact that wealthy individuals and large corporations are feverishly, and routinely, engaged in an offshore quest to avoid the obligation to pay national taxes. An entire industry has grown up to serve this desire to avoid paying taxes. The fears of a suspicious global public have been confirmed by the LuxLeaks... |
2017 |
Katrina M. Wyman |
TAXI REGULATION IN THE AGE OF UBER |
20 NYU Journal of Legislation and Public Policy 1 (2017) |
Uber and other apps for e-hailing taxis have transformed the taxi business in recent years. However, to date, U.S. regulators have not been especially innovative in responding to the emergence of Uber and the other apps. This article analyzes what taxi regulators should be doing in the age of taxi apps, for both e-hailed taxis and traditional taxis... |
2017 |
Henry Ordower |
TAXING OTHERS IN THE AGE OF TRUMP: FOREIGNERS (AND THE POLITICALLY WEAK) AS TAX SUBJECTS |
62 Saint Louis University Law Journal 157 (Fall, 2017) |
Supporting a tax increase during the past couple of decades might sound the death knell for the career of a U.S. politician. Some attribute George H. W. Bush's presidential reelection campaign loss to violation of his no new taxes pledge. Conflicting with the political toxicity of new taxes and tax increases is the relentless demand for revenue... |
2017 |
Andriana Glover |
THE "CURE" TO THE HOMEOWNER'S BANKRUPTCY BLUES: AN ANALYSIS OF A HOMEOWNER'S ABILITY TO CURE HIS MORTGAGE DEFAULT UNDER § 1322(B)(5) OF THE BANKRUPTCY CODE |
34 Emory Bankruptcy Developments Journal 89 (2017) |
Chapter 13 bankruptcy is often defaulted homeowners' only avenue to avoid foreclosure and remain in home. Debtors seeking to save their homes usually rely on § 1322(b)(5) which provides that a debtor may cure a default. Many mortgage lenders object to debtors' plans proposing to cure the mortgage default on the grounds that the plan is... |
2017 |
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The Avoidance of Pre-Bankruptcy Transactions: An Economic and Comparative Approach |
26 Norton Journal of Bankruptcy Law and Practice 2 (October 1, 2017) |
Aurelio Gurrea-Martínez is a Fellow of the Program on Corporate Governance and Teaching Fellow in Capital Markets and Financial Regulation at Harvard Law School. Executive Director of the Ibero-American Institute for Law and Finance. Lecturer in Comparative Business Law at the Centro de Estudios Garrigues. MSc in Law and Finance (Oxford); JSM... |
2017 |
Terrence Cain |
THE BANKRUPTCY OF REFUSING TO HIRE PERSONS WHO HAVE FILED BANKRUPTCY |
91 American Bankruptcy Law Journal 657 (Fall, 2017) |
In 1978, Congress made it illegal for government employers to deny employment to, terminate the employment of, or discriminate with respect to employment against a person who has filed bankruptcy. In 1984, Congress extended this prohibition to private employers by making it illegal for such employers to terminate the employment of, or discriminate... |
2017 |
Lawrence Zelenak |
THE BODY IN QUESTION: THE INCOME TAX AND HUMAN BODY MATERIALS |
80 Law and Contemporary Problems 37 (2017) |
The federal income tax treatment of transactions in human body materials--such as eggs, sperm, blood, milk, hair, and kidneys--is a mess. Nothing is firmly settled. Consider, for example, the recent first-impression case of Perez v. Commissioner, in which the Tax Court concluded that a paid donor of ova had received fully taxable... |
2017 |
Cassandra Jones Havard |
THE COMMUNITY REINVESTMENT ACT, BANKS, AND THE LOW INCOME HOUSING TAX CREDIT INVESTMENT |
26 Journal of Affordable Housing & Community Development Law 415 (2017) |
I. Introduction. 415 II. Identifying Congruencies. 417 A. LIHTC and the CRA. 417 B. Affordable Housing Success. 418 1. CRA and the LIHTC Program. 418 2. CRA and Housing Finance Agencies (HFAs). 421 III. CRA and LIHTC. 423 A. Pricing. 424 B. Syndication. 425 C. Geography. 427 IV. Proposed Reforms. 430 A. Pricing. 430 B. Syndication. 431 C.... |
2017 |
V.B. Dubal |
THE DRIVE TO PRECARITY: A POLITICAL HISTORY OF WORK, REGULATION, & LABOR ADVOCACY IN SAN FRANCISCO'S TAXI & UBER ECONOMIES |
38 Berkeley Journal of Employment and Labor Law 73 (2017) |
This Article examines both the creation of secure work and its ongoing demise through a critical historical and contemporary case study: over a century of chauffeur work in San Francisco, California. Employing a combination of historical archives and sociological research, I show how chauffeur driving became a site of secure work for much of the... |
2017 |
Tsilly Dagan |
THE GLOBAL MARKET FOR TAX AND LEGAL RULES |
21 Florida Tax Review 148 (2017) |
The canonical literature in law and economics argues that tax laws are more efficient than other areas of law (such as private law) in redistributing income. Focusing on two basic features of globalization--marketization of the state-constituent relationship and the fragmentation of sovereignty--the Article challenges this conventional wisdom. In... |
2017 |
Brian Sawers |
THE POLL TAX BEFORE JIM CROW |
57 American Journal of Legal History 166 (June, 2017) |
The poll tax is best known as a tool of disenfranchisement. Before Jim Crow, however, the poll tax served a variety of other fiscal and social purposes. Initially, the poll tax was a mainstay of colonial taxation, especially in the southern colonies. After independence, the fiscal importance of the poll tax waned, but its role as a tool of social... |
2017 |
Johnny Rex Buckles |
THE SEXUAL INTEGRITY OF RELIGIOUS SCHOOLS AND TAX EXEMPTION |
40 Harvard Journal of Law & Public Policy 255 (May, 2017) |
Introduction. 256 I. Bob Jones and the Public Policy Doctrine. 267 II. Why the Public Policy Doctrine Should Be Construed Narrowly. 271 A. Appreciating the Fundament Requirement. 272 B. Promoting Fair Notice and Doctrinal Clarity. 276 C. Limiting Administrative Discretion. 285 D. Ensuring the Diversity of the Nonprofit Sector. 292 E. Narrowly... |
2017 |
Mark J. Roe |
THREE AGES OF BANKRUPTCY |
7 Harvard Business Law Review 187 (2017) |
During the past century, three decision-making systems have arisen to accomplish a bankruptcy restructuring--judicial administration, a deal among the firm's dominant players, and a sale of the firm's operations in their entirety. Each is embedded in the Bankruptcy Code today, with all having been in play for more than a century and with each... |
2017 |
Bryon Eagon |
TIF-FOR-TAX: UPHOLDING TIF'S ORIGINAL PURPOSE AND MAXIMIZING ITS USE AS A CATALYST FOR COMMUNITY ECONOMIC DEVELOPMENT |
2017 Wisconsin Law Review 179 (2017) |
With shrinking state aid and growing needs, local governments are constantly searching for ways to increase their tax revenue. One significant policy in the toolbox of local governments in Wisconsin is Tax Increment Financing (TIF). Through TIF, municipalities aim to grow future revenues by attracting private investments in new real estate... |
2017 |
Ryan J. Clements |
TRUMP'S "BIG-LEAGUE" TAX REFORM: ASSESSING THE IMPACT OF CORPORATE TAX CHANGES |
7 Michigan Business & Entrepreneurial Law Review 1 (Fall, 2017) |
This Article reviews and assesses corporate tax reforms advocated by President Donald Trump during his presidential campaign and signed into law since taking office (the Tax Cuts and Jobs Act of 2017), in light of economic theory and the Modigliani-Miller Irrelevance Theorem. The Article argues that companies will adapt polcies in light of new... |
2017 |
Andrew W. Kahrl |
UNCONSCIONABLE: TAX DELINQUENCY SALES AS A FORM OF DIGNITY TAKING |
92 Chicago-Kent Law Review 905 (2017) |
Oliver Wendell Holmes once called taxes what we pay for civilized society. When it comes to local government and its chief source of revenue--the property tax--African Americans have been forced to pay a disproportionate share of that cost. Almost from the moment African Americans ceased to be taxable property and began having their property... |
2017 |
John J. Chung |
WEALTH INEQUALITY AS EXPLAINED BY QUANTITATIVE EASING AND LAW'S INERTIA |
85 UMKC Law Review 275 (Winter, 2017) |
Wealth inequality is gaining recognition as a serious issue, along with it is a growing concern that it holds the potential for societal disruption. The inequality seems to be increasing, and there seems to be no sign it will of reversal, or even slow down. Rallies and outcries against the top 1% have become common in parts of popular culture. The... |
2017 |
Richard J. Mason, Patricia K. Smoots |
WHEN DO THE CREDITORS' SHOES FIT?: A BANKRUPTCY ESTATE'S POWER TO ASSERT THE RIGHTS OF A HYPOTHETICAL JUDGMENT CREDITOR |
91 American Bankruptcy Law Journal 435 (Summer, 2017) |
One of the most persistent problems in contemporary U.S. bankruptcy law is determining the extent of a bankruptcy estate's authority to assert rights that, absent bankruptcy, would belong to creditors. It is well-accepted that, under the Bankruptcy Code, a bankruptcy estate has authority, sometimes called standing, to enforce the rights and... |
2017 |
Linh T. Nguyen |
WOULD YOU LIKE TAX EXEMPTIONS WITH THAT? HOW FOOD EXEMPTIONS UNDER STATE SALES TAX ARE NOT REACHING LOWER INCOME COMMUNITIES IN FOOD DESERTS |
20 Journal of Gender, Race and Justice 187 (February, 2017) |
I. Introduction. 187 II. Background. 188 A. History of Sales Tax. 189 B. History of American Grocery Stores. 190 C. The Impact of the Sales Tax on the Development of Large Grocery Stores. 192 D. The Modern Food Desert Landscape. 194 E. Legal Foundations of the Sales Tax. 196 F. Food Exemptions, Defined. 197 G. A More Streamlined Definition of Food.... |
2017 |
Bret N. Bogenschneider |
A PHILOSOPHY TOOLKIT FOR TAX LAWYERS |
50 Akron Law Review 451 (2016) |
I. Introduction. 452 II. The Philosophical Toolkit for Tax Lawyers. 460 A. Moral Philosophy. 461 1. Moral Philosophy & Taxation. 462 2. Critique of Moral Philosophy & Taxation. 463 B. Legal Philosophy. 464 1. Legal Philosophy & Taxation. 465 2. Critique of Legal Philosophy & Taxation. 466 C. Law & Economics. 467 1. Law and Economics & Taxation. 468... |
2016 |
Raquel Smith |
A SEAT AT THE TABLE: CHANGING THE GOVERNING STRUCTURE OF LOW INCOME HOUSING TAX CREDIT PROGRAM ADMINISTRATION TO REFLECT CIVIL RIGHTS VALUES AND FAIR HOUSING |
6 Columbia Journal of Race and Law 193 (2016) |
The Low Income Housing Tax Credit (LIHTC) program is the largest existing program for the development of low-income affordable rental housing in the country. The program is administered by the United States Department of Treasury and the Office of Comptroller of the Currency (OCC), federal agencies by statute that have regulatory and... |
2016 |
Bret Bogenschneider , Karen Bogenschneider |
AN EVIDENCE-BASED APPROACH TO FAMILY IN TAX POLICY |
51 Gonzaga Law Review 283 (2015-2016) |
In this paper the evidence-based framework of the field of Family Policy is applied to tax policy. The empirical and scientific data on the role of family in public policymaking is applied to current tax discourse on the family, including the debate over the joint tax return. The proposals by critical tax studies scholars for elimination of the... |
2016 |
Alissa Gipson |
ATTEMPTING TO REFORM THE USE OF LOCAL PROPERTY TAXES TO FINANCE EDUCATION: A STRATEGIC APPROACH |
16 Houston Business and Tax Law Journal 147 (2016) |
I. Introduction. 149 II. History. 150 III. Modern-Day Cases and Holdings. 152 A. San Antonio Independent School District v. Rodriguez. 152 B. Hunter v. Underwood. 154 C. Knight v. Alabama. 155 IV. Lynch v. Alabama. 157 A. There Are Two Main Areas Of The Alabama Constitution That Contain The Property Tax Provisions At Issue. 157 B. The Petitioners... |
2016 |
Michael B. Cohen |
AVOIDING DOUBLE TAXATION AND EXPATRIATION: A COMPREHENSIVE SOLUTION TO FATCA AND CORPORATE INVERSION |
41 North Carolina Journal of International Law 595 (Spring, 2016) |
I. Introduction: A Scenario. 596 II. FATCA. 604 A. Background of Global Citizenship Taxation. 604 B. Double Taxation and Its Solutions: Exclusions, Foreign Tax Credits, and Income Tax Treaties. 607 1. Foreign Tax Credits. 607 2. Section 911 Exclusions. 609 3. Income Tax Treaties. 610 C. The Necessity, Enactment, and Effects of FATCA. 611 1. Why Was... |
2016 |
Chad G. Marzen |
BANKRUPTCY AND FEDERAL CROP INSURANCE |
34 Virginia Environmental Law Journal 328 (2016) |
I. Introduction. 328 II. Liens on Future Crops--Indubitable Equivalent of Cash Collateral and Adequate Protection of Security Interests Issue. 331 III. Alleged Misrepresentations Concerning Crop Insurance Applications. 335 IV. Crop Insurance Premiums and Setoffs Under the Bankruptcy Code. 337 V. Federal Crop Insurance Act Statute of Limitations.... |
2016 |
Andrew B. Dawson |
BETTER THAN BANKRUPTCY? |
69 Rutgers University Law Review 137 (Fall, 2016) |
According to many in the bankruptcy field, small business debtors are increasingly turning to state debtor-creditors laws as an alternative to federal bankruptcy relief. One particularly popular state law is the assignment for the benefit of creditors. The conventional wisdom is that these procedures provide a state law alternative to liquidate a... |
2016 |
Xuan-Thao Nguyen , Jeffrey A. Maine |
BRANDING TAXATION |
50 Georgia Law Review 399 (Winter, 2016) |
Table of Contents I. Introduction. 401 II. The Branding Role in Business. 405 III. Protecting Brands Through Litigation. 410 A. TRADEMARK DILUTION. 410 B. TRADEMARK INFRINGEMENT. 413 C. UNFAIR COMPETITION. 416 D. TRADEMARK LITIGATION COSTS. 419 E. TRADE DRESS PROTECTION. 421 IV. Copyright Protection for Branding Content. 422 V. Tax Treatment of... |
2016 |
Jonathan C. Lipson |
BRAUCHER'S BUSINESS: FORESEEING RELATIONAL CONTRACT BANKRUPTCY |
58 Arizona Law Review 173 (2016) |
Jean Braucher was a leading scholar of contract and consumer bankruptcy law. Although she did not devote substantial energy to corporate bankruptcy, an important but comparatively under-cited 1994 paper, Bankruptcy Reorganization and Economic Development (Economic Development) recognized that relationalism--and, by inference, relational... |
2016 |
Kristin Niver |
CHANGING THE FACE OF URBAN AMERICA: ASSESSING THE LOW-INCOME HOUSING TAX CREDIT |
102 Virginia Law Review Online 48 (June, 2016) |
ON June 25, 2015, the U.S. Supreme Court held that Low-Income Housing Tax Credit (LIHTC) allocations could violate the Fair Housing Act (FHA) if used to perpetuate racially concentrated poverty. On the heels of this decision, on July 8, 2015, the U.S. Department of Housing and Urban Development (HUD) issued its final rule on the FHA's... |
2016 |
Ruth Mason |
CITIZENSHIP TAXATION |
89 Southern California Law Review 169 (January, 2016) |
The United States is the only country that taxes its citizens' worldwide income, even when those citizens live indefinitely abroad. This Article critically evaluates the traditional equity, efficiency, and administrability arguments for taxing nonresident citizens. It also raises new concerns about citizenship taxation, including that it puts the... |
2016 |
J. Clifton Fleming, Jr. , Robert J. Peroni , Stephen E. Shay |
DEFENDING WORLDWIDE TAXATION WITH A SHAREHOLDER-BASED DEFINITION OF CORPORATE RESIDENCE |
2016 Brigham Young University Law Review 1681 (2016) |
This Article argues that a principled, efficient, and practical definition of corporate residence is necessary even if some form of corporate integration is adopted, and that such a definition is a key element in designing either a real worldwide or a territorial income tax system as well as a potential restraint on the inversion phenomenon. The... |
2016 |
Steven Specht |
DEVELOPING AN INTERNATIONAL CARBON TAX REGIME |
16 Sustainable Development Law & Policy 28 (Spring, 2016) |
As atmospheric CO2 remains in the range of 400 ppm, it is necessary to find new international coordination to deal with climate change. The best way forward is an international regime of harmonized domestic carbon taxes. By agreeing to a minimum amount of taxation on domestic, point-source producers, money can be set aside for adaptation costs and... |
2016 |
Evelyn Brody , Marcus Owens |
EXILE TO MAIN STREET: THE I.R.S.'S DIMINISHED ROLE IN OVERSEEING TAX-EXEMPT ORGANIZATIONS |
91 Chicago-Kent Law Review 859 (2016) |
The Chicago-Kent conference on charity oversight took place on Day 924 of the TaxProf blog's IRS Scandal --Day 1 being the Friday two-and-a-half years ago that the U.S. Internal Revenue Service's Lois Lerner apologized for inappropriate use of Tea Party and other names in selecting applicants for Internal Revenue Code § 501(c)(4) status for... |
2016 |
Martha T. Mccluskey |
FRAMING MIDDLE-CLASS INSECURITY: TAX AND THE IDEOLOGY OF UNEQUAL ECONOMIC GROWTH |
84 Fordham Law Review 2699 (May, 2016) |
Tax law has helped make struggle, risk, and sacrifice the new normal for the American middle class. This change in middle-class status results not only from tax policies, but also from ideas about tax that cultivate acquiescence in unequal austerity. As Lisa Philipps shows in the context of Canada, recent income tax policies encourage middle-class... |
2016 |
C. Hudson Cheshire |
FROM BOB JONES TO OBERGEFELL: WHAT THE HISTORY OF THE GAY RIGHTS MOVEMENT MEANS FOR THE FUTURE OF RELIGIOUS TAX-EXEMPTION |
40 Law & Psychology Review 383 (2015-2016) |
In 2015, in Obergefell v. Hodges, the U.S. Supreme Court found a constitutional right to same-sex marriage. Though it was a decisive victory for champions of LGBT rights, this decision re-affirmed a growing anxiety among many proponents of religious freedom. While many religious people oppose the perceived moral back-step of gay marriage, even in... |
2016 |
Iris H-Y Chiu |
FROM MULTILATERAL TO UNILATERAL LINES OF ATTACK: THE SUSTAINABILITY OF OFFSHORE TAX HAVENS AND FINANCIAL CENTRES IN THE INTERNATIONAL LEGAL ORDER |
31 Connecticut Journal of International Law 163 (Spring, 2016) |
Introduction. 165 I. The Economic Model of Micro-states. 165 II. From Multilateral Approaches to Unilateral Approaches Against the Economic Models of Micro-states. 171 A. Driving Factors for Unilateral Approaches against Micro-states-Changes in the Political Economy of Finance and Post-Global Financial Crisis Reforms.. 173 III. Key Aspects of Tax... |
2016 |
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Husky International Electronics, Inc. v. Ritz: Implications of the Supreme Court's Expansive Interpretation of the "Actual Fraud" Prong of Bankruptcy Code Section 523(a)(2)(A) |
25 Norton Journal of Bankruptcy Law and Practice 4 (December 1, 2016) |
Gregory Fox is associate in Goodwin Proctor LLP'S Financial Industry and Financial Restructuring practices. |
2016 |
Linda Sugin |
INVISIBLE TAXPAYERS |
69 Tax Law Review 617 (Summer, 2016) |
Only the little people pay taxes. So said Leona Helmsley to her maid. That maid is one of millions of other little people who are largely anonymous in the legal regime that regulates taxation. They pay their bills without taking advantage of avoidance schemes, tax planning, or discretionary administrative largesse. They are legally invisible,... |
2016 |
Steve R. Johnson |
IS AN AMERICAN VALUE ADDED TAX INEVITABLE? |
15 Florida State University Business Review 1 (Spring, 2016) |
I. Introduction. 1 II. Our Hybrid Income Tax. 4 A. Administrability-Based Deviations from Pure Income Taxation. 5 B. Consumption-Based Deviations. 6 C. Non-Tax Policy-Based Deviations. 7 III. Strengths and Weaknesses of the Hybrid Tax. 8 A. Strengths. 9 1. Revenue. 9 2. Known Quantity Economically and Socially. 9 B. Uniqueness (or Lack Thereof)... |
2016 |
Jared F. Knight |
IS TAX INCREMENT FINANCING RACIST? CHICAGO'S RACIALLY DISPARATE TIF SPENDING |
101 Iowa Law Review 1681 (May, 2016) |
Tax Increment Financing (TIF) is a financing tool used by cities large and small across the country. Chicago, whose history includes several instances of de jure and de facto racial discrimination, is an especially prolific TIF user. This Note examines TIF distribution in each of Chicago's 50 wards. Both a regression analysis and full... |
2016 |
Moon J. Koo |
IS THE INVESTMENT TAX CREDIT REALLY MORE COERCIVE THAN THE PERSONAL PROPERTY TAX EXEMPTION IN THE CUNO CONTROVERSY? |
69 Tax Lawyer 817 (Summer, 2016) |
This Article reviews the Sixth Circuit's approach in Cuno v. DaimlerChrsyler in determining whether a state-level investment tax incentive is coercive and therefore unconstitutional under the Dormant Commerce Clause, and argues that the court should look at diversifying factors that could be decisive on the date that a business decision was made to... |
2016 |
Colin McGrath |
MUNICIPAL BANKRUPTCY AND THE LIMITS OF FEDERALISM |
18 University of Pennsylvania Journal of Constitutional Law 1265 (April, 2016) |
During the 2008 financial crisis, general municipalities across the United States began considering bankruptcy as a means for resolving systemic budget crises. This signified a substantial shift in the relationship between municipalities and Chapter 9 of the federal bankruptcy code. Until 2008, few general municipalities filed under Chapter 9.... |
2016 |
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NEW YORKERS SUBJECT TO 21 SEPARATE TAXES |
22 CITYLAW 40 (March/April, 2016) |
TThe New York City budget relies heavily on 21 separate taxes to fund its budget. The largest tax revenue source is real estate taxes and the smallest is horse race admissions. A lawyer in sole practice living and working in New York City and renting in a Manhattan office building will be hit by at least six different taxes: property, personal... |
2016 |