| Author | Title | Citation | Summary | Year |
| Ted S. Kontopoulos |
MANY OPPORTUNITIES, ONE COMMITTEE: YLS FEDERAL TAXATION COMMITTEE |
38-JUN CBA Record 38 (May/June, 2024) |
The CBA Young Lawyers Section Federal Taxation Committee offers tax attorneys the opportunity to connect, learn, and publish. The committee's scope is broader than its name implies: it welcomes attorneys who practice international tax, federal tax, state and local tax, or a combination, in litigation, controversy, and transactional settings. To... |
2024 |
| Dolan D. Bortner |
MIND THE GAP: FIGHTING FORUM SHOPPING IN TRANSNATIONAL BANKRUPTCIES UNDER CHAPTER 15 |
98 American Bankruptcy Law Journal 413 (Summer, 2024) |
Forum shopping is ubiquitous in transnational bankruptcy. This has traditionally resulted from debtors' twin powers to choose where they file and change the law that governs their property by shipping it abroad before bankruptcy. It was hoped that the United States' adoption of Chapter 15 of the Bankruptcy Code, which extends the debtor's home law... |
2024 |
| John A.E. Pottow |
MODULAR BANKRUPTCY: TOWARD A CONSUMER SCHEME OF ARRANGEMENT |
45 Cardozo Law Review 721 (February, 2024) |
C1-2Table of Contents Introduction. 722 I. Normative Attributes of Debt Relief. 724 A. Theoretical Approaches. 724 B. The Bankruptcy Discharge and the Risk of Abuse. 728 1. The Risk of Abuse. 728 2. Policing Abuse. 731 C. Other Potentially Constitutive Attributes of Consumer Bankruptcy. 735 II. The Scheme of Arrangment and the Benefits of... |
2024 |
| Tolly Maloney |
MORE HARM THAN GOOD: HOW STATE-SPONSORED GENTRIFICATION IS DRIVING THE AFFORDABLE HOUSING CRISIS, AND A CALL FOR ACCOUNTABILITY AND SOURCE-OF-INCOME PROTECTIONS |
30 Washington and Lee Journal of Civil Rights and Social Justice 289 (Spring, 2024) |
The affordable housing crisis in the United States stands at the center of conversations surrounding economic, social, and political reform. The inability of millions of Americans to afford a safe place to live is the result of decades of legislation aimed at fiscally benefitting the individuals developing and managing properties labeled... |
2024 |
| Cody Turner |
NON-UNIFORMITY IS THE NEW UNIFORMITY: INCONSISTENT QUARTERLY FEES AND WHY THE BANKRUPTCY ADMINISTRATOR SYSTEM MUST GO |
40 Emory Bankruptcy Developments Journal 253 (2024) |
The Bankruptcy Clause's call for uniformity is one of the more mysterious and unstudied constitutional constraints on bankruptcy, yet it is an ever-present policy consideration. It is a flexible guidepost that functions as a minor constraint on bankruptcy law. However, courts have recently allowed this guidepost to bend too much. When the courts... |
2024 |
| Willem VanderMeulen |
OECD TWO-PILLAR GLOBE RULES: IS IT TIME TO ABANDON HOPE FOR INTERNATIONAL COOPERATION ON A GLOBAL MINIMUM CORPORATE INCOME TAX? |
38 Emory International Law Review 233 (2024) |
C1-2Table of Contents Introduction. 234 I. The OECD Solution. 236 A. Pillar One. 236 B. Pillar Two. 239 II. The United States Tax Regime. 244 A. The Trump Administration. 245 B. The Biden Administration. 246 III. France and the Digital Services Tax. 248 IV. What About the Rest of the World. 250 A. Japan. 251 B. Nigeria. 252 V. Examples:... |
2024 |
| Zachary R. Hunt |
ON BANKRUPTCY APPEALS: EQUITABLE MOOTNESS AS GATEKEEPER TO PLAN CONFIRMATION REVIEW |
109 Cornell Law Review 1587 (September, 2024) |
In bankruptcy appeals, the judge-made prudential doctrine of equitable mootness allows appellate courts to dismiss an appeal as moot when granting the requested relief would undermine the finality of a substantially consummated plan of reorganization. As applied, however, the doctrine of equitable mootness is neither mootness nor equitable. On... |
2024 |
| Juliet Hayden |
ONE PIECE OF THE PUZZLE: THE ROLE OF TAX STRATEGIES IN ADDRESSING OREGON'S HOUSING CRISIS |
102 Oregon Law Review 547 (2024) |
Introduction. 548 I. The Affordable Housing Crisis. 549 A. National Scale. 549 B. Current State of Crisis in Oregon. 552 1. Wildfires in Oregon Displace Thousands. 553 2. Land Use Regulations Limit Oregon's Urban Growth. 554 3. Anti-Affordable Housing Attitudes. 555 II. Tax Incentives Addressing the Housing Crisis. 556 A. Overview. 556 B. The Low-... |
2024 |
| Jay A. Soled, Kathleen DeLaney Thomas |
PREDICTIVE ANALYTICS AND THE TAX CODE |
51 Florida State University Law Review 597 (Spring, 2024) |
Congress last reformed the nation's current tax penalty regime approximately three decades ago, long before the rise of big data and the advent of predictive analytics. With predictive analytics now gaining preeminence and its accuracy constantly improving, it is time for Congress to weave this technological innovation into the fabric of the... |
2024 |
| Michelle Layser |
PRIVACY AND TAX INFORMATION COLLECTION: A RESPONSE TO BLANK & GLOGOWER |
110 Iowa Law Review Online 1 (2024) |
ABSTRACT: In a recent article published in the Iowa Law Review, Professors Joshua Blank and Ari Glogower proposed a new actor-based information reporting regime that would be more comprehensive, more difficult to avoid, and more equitable than the current approach. However, their proposal would create new privacy risks that are not implicated by... |
2024 |
| Allison Harris, Esq. , Margaret Henn, Esq. |
PROPERTY TAX COLLECTION IN BALTIMORE: FOSTERING WEALTH DISPARITY |
5 Maryland Bar Journal 88 (Spring, 2024) |
PROPERTY TAXES PLAY a critical role in any community: they fund schools, infrastructure, and countless other important municipal functions. On the surface, it appears that property taxes apply and operate neutrally across the population of homeowners, without regard to race or class. However, a deeper look at the impact of the system by which... |
2024 |
| Linda Sugin |
PROXY TAXES: TAXING THE WRONG PERSON CAN BE THE RIGHT POLICY |
44 Virginia Tax Review 97 (Summer, 2024) |
Congress seems unable to fix the inequities and inefficiencies that riddle the tax law. This article suggests such a new strategy for building a better tax system that Congress should find politically possible. It proposes taxing the wrong taxpayer for the right reasons -- to raise revenue and improve fairness. It introduces a conceptual and... |
2024 |
| Abraham J.B. Cable |
PSYCHIC INCOME & DEMOCRATIZED INVESTING |
22 Colorado Technology Law Journal 203 (2024) |
Introduction. 203 I. Acknowledging Psychic Income. 205 A. Design Features. 206 B. Role-Playing. 207 C. Ideological Expression. 208 II. Implications. 209 Conclusion. 212 |
2024 |
| Jeremy Bearer-Friend |
RACE-BASED TAX WEAPONS |
14 UC Irvine Law Review 1067 (October, 2024) |
In the United States, the term poll tax often refers to a very specific tactic of white supremacy: the use of tax policy to prevent voting by Black citizens. While poll tax is an accurate descriptor of these taxes, poll taxes have a much more expansive history within the twentieth century. Following in the rich tradition of comparative tax... |
2024 |
| Robert J. Landry, III |
REFORMING ATTORNEYS' FEES IN CHAPTER 7 BANKRUPTCY: LESSONS FROM PROPOSED CHAPTER 10 BANKRUPTCY |
32 American Bankruptcy Institute Law Review 31 (Winter, 2024) |
Consumer bankruptcy is an integral part of the United States' legal system and economic framework. Currently, there is an access to justice issue to bankruptcy relief that centers around an ability to pay debtors' attorneys' fees. Without the ability to pay for an attorney, the access to justice provided by consumer bankruptcy--the fresh start--is... |
2024 |
| Olivia Woodmansee |
RESTRUCTURING UNDEFINED ASSETS: VALUATION OF STABLECOINS AND THEIR IMPACT ON THE BANKRUPTCY PROCESS |
14 American University Business Law Review 469 (2024) |
Difficulties with defining cryptocurrency have plagued federal agencies and courts since crypto's creation. With the emergence of crypto winter in 2022 that saw many crypto-related ventures fail, bankruptcy courts have been challenged to address numerous novel legal issues surrounding crypto-assets. When looking to the Bankruptcy Code fails to... |
2024 |
| Rafael I. Pardo |
RETHINKING ANTEBELLUM BANKRUPTCY |
95 University of Colorado Law Review 995 (2024) |
Bankruptcy law has been repeatedly reinvented over time in response to changing circumstances. The Bankruptcy Act of 1841--passed by Congress to address the financial ruin caused by the Panic of 1837--constituted a revolutionary break from its immediate predecessor, the Bankruptcy Act of 1800, which was the nation's first bankruptcy statute.... |
2024 |
| Darryll K. Jones |
STOCHASTIC TERRORISM, SPEECH INCANTATIONS AND FEDERAL TAX EXEMPTION |
54 New Mexico Law Review 69 (Winter, 2024) |
Stochastic terrorists demonize and dehumanize groups of people through propaganda to incite lone wolf violence against those groups. Their demonization and dehumanization is explicit, but their solicitation of murder and violence is implicit and sufficiently ambiguous that most listeners will not perceive the solicitation. But a few will... |
2024 |
| Peyton Farley , Lynne Marie Kohm , copyright 2024 |
STRATEGIC USE OF TRUSTS TO DISMANTLE RACISM: BUILDING TRUST THROUGH TRUSTS TO PRESERVE AND EMPOWER BLACK WEALTH |
48 Thurgood Marshall Law Review 269 (Spring, 2024) |
How can the use of a trust be an intentional tool of antiracism? Could the strategic use of a trust for wealth preservation be a significant avenue to dismantling racial prejudice? This article attempts to answer those questions by proffering that the strategic use of trusts could and should be a key aspect of wealth preservation and transfer for... |
2024 |
| Michelle D. Layser , Andrew J. Greenlee, Ph.D. |
STRUCTURAL INEQUALITY AND THE NEW MARKETS TAX CREDIT |
73 Duke Law Journal 801 (January, 2024) |
The New Markets Tax Credit (NMTC) is a federal tax incentive used to promote investment in low-income neighborhoods. Many of these neighborhoods are home to historically marginalized communities. However, very few minority-led institutions participate in the NMTC program. This Article provides the first theoretical and empirical exploration of... |
2024 |
| Michelle Lyon Drumbl |
TAX ENFORCEMENT AT THE INTERSECTION OF SOCIAL WELFARE AND VULNERABLE POPULATIONS |
2024 Wisconsin Law Review 587 (2024) |
This Essay engages with Professor Bernadette Atuahene's theory of stategraft in the context of tax administration and the role that the Internal Revenue Service (IRS) plays in implementing certain social welfare benefits, including the Earned Income Tax Credit (EITC). Specifically, it considers whether the IRS's denials of the EITC to those who... |
2024 |
| Luís C. Calderón Gómez |
TAXATION'S LIMITS |
119 Northwestern University Law Review 571 (2024) |
Abstract--Countless pages have been devoted to the question of why everyone should pay tax, yet its opposite has gone largely unnoticed: why should some people and organizations not pay tax? Our tax system exempts from ordinary income taxation a wide and diverse array of people and organizations engaged in significant economic activity--from... |
2024 |
| Michael Conklin , Jordan Daniel |
TAXES AND ATHLETIC PERFORMANCE: WHY NBA PLAYERS PERFORM BETTER IN LOW-TAX STATES |
24 Houston Business and Tax Law Journal 185 (2024) |
I. Introduction. 186 II. Literature Review. 187 A. State Tax Rates, Free Agent Decisions, and Team Performance. 187 B. Sports Psychology, Mental States, and Athletic Performance. 190 III. Methodology. 192 IV. Results. 194 V. Discussion. 195 A. Athlete Awareness. 198 VI. Conclusion. 200 |
2024 |
| Jeffrey Selbin, Gus Patel-Tupper |
TAXING VULNERABLE CHILDREN AND FAMILIES THROUGH STATEGRAFT: IT IS TIME TO END RACIALIZED WEALTH EXTRACTION IN FOSTER CARE |
2024 Wisconsin Law Review Forward 69 (2024) |
As unjust and counterproductive public policies go, taxing vulnerable children and families is among the worst. For years, experts have been sounding the alarm that foster care child support--making parents pay the state when it takes away their children--is bad family policy and fiscal policy. Importantly, critics have also pointed to the myriad... |
2024 |
| Jason Nadboy |
TAXING WEALTH: A COMPARATIVE ANALYSIS OF NATIONAL WEALTH TAXES AND HOW A FEDERAL WEALTH TAX CAN OVERCOME ADMINISTRATIVE CHALLENGES |
7 Cardozo International & Comparative Law Review 275 (Winter, 2024) |
I. Introduction. 275 II. Wealth Tax Policies in the United States. 277 A. Ultra-Millionaire Tax Act. 278 B. Other Federal Wealth Tax Proposals. 279 C. Constitutional Concerns. 280 D. A Targeted Wealth Tax. 282 III. Wealth Taxes in Other Countries. 283 A. Norway. 283 B. Spain. 287 C. Switzerland. 289 D. Additional Countries. 293 IV. Evasion and... |
2024 |
| Dan M. Smolnik |
THE CONNECTICUT MUNICIPAL REAL PROPERTY TAX: A CLOSER LOOK AT THE HISTORIC AND EVOLVING LANDSCAPE |
46 Western New England Law Review 212 (2024) |
Connecticut's tax on real property has been adopted by the continuum of time as necessary to the public fisc. In 1639, Connecticut adopted the Fundamental Orders, a document that arose from the agreement among the towns of Hartford, Wethersfield, and Windsor and bore more than a passing resemblance to seventeenth century charters of trading... |
2024 |
| Bret Wells |
THE ENIGMA OF THE UNITED STATES, BASE EROSION, AND GLOBAL TAX COOPERATION |
57 Loyola of Los Angeles Law Review 673 (Summer, 2024) |
The Organisation for Economic Co-operation and Development (OECD) frequently lauds its Pillar 2 project as a cooperative global effort to ensure that large multinational enterprises pay a minimum tax regardless of where they are headquartered and regardless of the jurisdiction where their operations are located. The United States and at least 137... |
2024 |
| Yaehee Gloria Bae |
THE ENTERTAINMENT INDUSTRY GETS A (TAX) BREAK, BUT AAPIS DON'T |
48 Seton Hall Journal of Legislation & Public Policy 799 (2024) |
I. Introduction. 799 II. Background and Overview. 802 A. AAPI Presence in the Entertainment Industry. 802 B. Tax Credit Incentives: What They Are and How They Work. 805 C. Tax Credit Eligibility in Entertainment Hubs. 807 1. California. 807 2. New York. 809 3. Georgia. 810 4. New Jersey. 811 D. Figures 1 and 2: Highlights and a Brief Explanation of... |
2024 |
| Miranda Guedes |
THE GHOST OF JIM CROW: THE HUMAN RIGHT TO HOUSING, GENERATIONAL WEALTH, THE NEIGHBORHOOD HOMES INVESTMENT ACT, AND THE AMERICAN LEGAL SYSTEM |
14 University of Miami Race & Social Justice Law Review 165 (Spring, 2024) |
To have a decent place to live is a basic human right. - Jimmy Carter The U.N. Committee on Economic, Social, and Cultural Rights provides the following framework when defining the human right to housing: (1) security of tenure; (2) availability of services; (3) affordability; (4) habitability; (5) accessibility; (6) location; and (7) cultural... |
2024 |
| Laura N. Coordes , Joan N. Feeney |
THE HISTORY OF BANKRUPTCY VENUE CHOICES AND THE EVOLUTION OF MAGNET COURTS FOR CHAPTER 11 CASES |
36 California Bankruptcy Journal 333 (2024) |
Bankruptcy forum shopping is a controversial topic prompting hotly debated questions: is it a race to the bottom or to the top? Should the venue rules be changed to prohibit forum shopping, or does the status quo give debtors the flexibility they need to succeed in a bankruptcy case? How did forum shopping become so ubiquitous in the first place?... |
2024 |
| Brook E. Gotberg |
THE MARKET FOR BANKRUPTCY COURTS: A CASE FOR REGULATION, NOT OBLITERATION |
49 Brigham Young University Law Review 647 (2024) |
Large corporate debtors typically file for bankruptcy only after conducting a thorough analysis as to the most favorable venue for the case. Recent legislation has proposed to severely limit all corporate debtors' ability to select bankruptcy venue. The messaging behind calls for venue reform is outwardly altruistic: it is said to be necessary to... |
2024 |
| Ernesto Sagás , Ediberto Román |
THE MISMEASURE OF PUERTO RICO: XENOPHOBIA AND THE MORAL BANKRUPTCY OF U.S. COLONIALISM |
32 Journal of Law & Policy 54 (2024) |
This Article examines the racialization of Puerto Ricans within the legal context of the colonial relationship between the United States and its largest colony. The first section examines the first half century of U.S. rule (1898-1952) and how colonial administrators typically used arrogance and paternalism, the self-proclaimed white superiority of... |
2024 |
| Edward J. McCaffery |
THE PROPERTY-TAX BUNDLE OF RIGHTS |
2024 Michigan State Law Review 99 (2024) |
Introduction. 100 A. Concept and Conceptions. 102 B. The Road Ahead. 106 I. Elements. 108 A. The Rights of Property. 108 B. The Term Structure of Property. 110 C. Two Components of Tax. 112 1. The Timing of Tax. 112 2. The Rate Structure of Tax. 114 D. The Project of a Property-Tax Bundle. 115 E. Money as Property. 117 1. Money in Locke. 119 2.... |
2024 |
| Christopher D. Hampson , Jeffrey A. Katz |
THE SMALL BUSINESS PREPACK: HOW SUBCHAPTER V PAVES THE WAY FOR BANKRUPTCY'S FASTEST CASES |
92 George Washington Law Review 851 (August, 2024) |
America has long styled itself as a place where entrepreneurs can dream big and--if things go well--make it big, too. But when small businesses fail, does the U.S. bankruptcy system provide a real opportunity to preserve value and try again? For decades, bankruptcy professionals, judges, and lawmakers have tried various approaches to small business... |
2024 |
| Philip Butler |
THINKING OF A MASTER PLAN: DATA CITIZENSHIP/OWNERSHIP AS A PORTAL TO AN UNFETTERED BLACK UNIVERSAL BASIC INCOME |
112 Georgetown Law Journal 1343 (June, 2024) |
C1-3Table of Contents L1-2Introduction . L31343 I. A Black Technosphere. 1347 II. Evidence of Black Posthumanism in the Story. 1352 III. DAOs, Ownership, and Citizenship. 1354 |
2024 |
| Justin Desjardins |
TRIBAL SOVEREIGNTY & SOVEREIGN IMMUNITY IN BANKRUPTCY |
101 Washington University Law Review 1735 (2024) |
In July 2019, Brian Coughlin borrowed $1,100 from a payday lender named Lendgreen. Later that year, Mr. Coughlin filed for bankruptcy and listed his outstanding balance of about $1,600 owed to Lendgreen among his debts. Debt collection during a bankruptcy case is prohibited by the Bankruptcy Code's automatic stay. Despite the stay, Lendgreen... |
2024 |
| Joseph McNeila |
UNEQUAL ACCESS TO PUBLIC TRANSPORTATION IN THE MIDLANDS: HOW THE COMET HARMS LOW-INCOME POPULATIONS IN SOUTH CAROLINA |
75 South Carolina Law Review 621 (Spring, 2024) |
I. Introduction. 621 II. The Origins of Unequal Public Transportation in the Midlands. 628 A. Origins of Columbia's Public Transportation System. 628 B. From Private to Local Government Control. 636 C. The Development of the COMET. 637 III. The Disparate Impact of COMET Policies and Practices. 639 A. Access to Essential Services. 639 B. Disparate... |
2024 |
| Bridget J. Crawford , Alexis C. Borders , Katherine Keating |
UNINTENDED CONSEQUENCES OF FETAL PERSONHOOD STATUTES: EXAMPLES FROM TAX, TRUSTS, AND ESTATES |
25 Georgetown Journal of Gender and the Law 1159 (Spring, 2024) |
The laws of taxation, trusts, and estates are new fronts in the culture wars over abortion. After the Supreme Court's 2022 decision in Dobbs v. Jackson Women's Health Organization, some anti-abortion states enacted fetal personhood statutes that have the potential to unsettle and destabilize longstanding legal doctrines that otherwise create... |
2024 |
| William A. Organek |
UP IN SMOKE: BANKRUPTCY BY CONTRACT IN THE LEGAL CANNABIS INDUSTRY |
98 American Bankruptcy Law Journal 239 (Summer, 2024) |
Access to the federal Bankruptcy Code cannot be modified by contract. Its procedures are meant to preserve the value of a bankrupt's limited assets for all claimants, not just those who negotiate for protection. While critics of this inflexibility argue that many debtors and creditors would benefit from contractual modifications to the Code's... |
2024 |
| Daniel J. Hemel |
WEALTH, SCHMEALTH, WELFARE, AND SCHMELFARE |
59 Wake Forest Law Review 1103 (2024) |
Traditional cost-benefit analysis is sometimes equated with wealth maximization, but the equation is a mischaracterization: traditional cost-benefit analysis's sum of compensating variations test ignores the deadweight loss of redistribution, even though the deadweight loss of redistribution reduces society's total wealth. Thus, the traditional... |
2024 |
| Michael Lewyn |
ZONING AND LAND USE PLANNING |
52 Real Estate Law Journal 283 (Summer, 2024) |
Economists generally believe that zoning and other land use regulations, by limiting the supply of housing, make housing more expensive. But nevertheless, some defenders of zoning see a conflict between the interests of new entrants into the housing market and those of lower-income Americans. Prof. Richard Schragger of the University of Virginia,... |
2024 |
| Clint Wallace |
A DEMOCRATIC PERSPECTIVE ON TAX LAW |
98 Washington Law Review 947 (October, 2023) |
Abstract: As democracies around the world have faltered, legal scholars in fields as diverse as election law, labor law, and administrative law have turned to tax law to repair and support democratic governments. Taxation offers a toolset well-equipped to address concerns raised by democratic theorists focused on the conditions that shape a... |
2023 |
| Brian Galle , Stephen Shay |
ADMIN LAW AND THE CRISIS OF TAX ADMINISTRATION |
101 North Carolina Law Review 1645 (September, 2023) |
The IRS is struggling. Phone calls from confused taxpayers ring unanswered, paper returns pile up, aggressive tax filers are confident they are unlikely to be audited. Congress piles new responsibilities on the agency while (so far) maintaining its budget at close to modern lows. This is a strange time, then, to launch perhaps the largest-ever... |
2023 |
| Jessica Xu |
AWARDING RACIAL SEGREGATION: THE LOW-INCOME HOUSING TAX CREDIT AS A NEW RACIALLY RESTRICTIVE COVENANT |
70 UCLA Law Review 596 (August, 2023) |
The United States has a history of racial segregation in its facilitation of federal housing programs. One such program, the Low-Income Housing Tax Credit (LIHTC), was intended to respond to the need for affordable housing since its establishment in 1986. Through the LIHTC program, the federal government grants tax credits to investors and... |
2023 |
| Laura N. Coordes |
BANKRUPTCY OVERLOAD |
57 Georgia Law Review 1133 (Spring, 2023) |
The bankruptcy system is overloaded. Those who use it, whether debtors or non-debtors, frequently seek to extract more out of a bankruptcy than the process can, practically and legally, provide. The goals and boundaries of bankruptcy law have always been subject to debate, making the system particularly susceptible to taking on more than it can... |
2023 |
| Regina S. Baker , Fenaba R. Addo |
BARRIERS TO RACIAL WEALTH EQUALITY |
48 Human Rights 2 (2023) |
In the United States, racial wealth inequality, particularly the Black-white wealth gap, is massive. In 2019, the median wealth for white households was $188,200, compared to $24,100 and $36,100 for Black and Hispanic households, respectively (Bhutta et al., 2020). To better understand the ongoing persistence of this racial wealth inequality, we... |
2023 |
| Timothy M. Mulvaney |
BENEATH THE PROPERTY TAXES FINANCING EDUCATION |
123 Columbia Law Review 1325 (June, 2023) |
Many states turn in sizable part to local property taxes to finance public education. Political and academic discourse on the extent to which these taxes should serve in this role largely centers on second-order issues, such as the vices and virtues of local control, the availability of mechanisms to redistribute property tax revenues across school... |
2023 |
| Amandeep S. Grewal |
BILLIONAIRE TAXES AND THE CONSTITUTION |
58 Georgia Law Review 249 (Fall, 2023) |
The United States now has ten times as many billionaires as it had just a few decades ago. This ever-growing class has sparked congressional interest in billionaire tax proposals. These proposals would generally require that billionaires recognize income when their asset values increase, even if they have not sold their assets. Under existing... |
2023 |
| Belinda Lee |
BOLSTERING BENEFITS BEHIND BARS: REEVALUATING EARNED INCOME TAX CREDIT AND SOCIAL SECURITY BENEFITS DENIALS TO INMATES |
98 New York University Law Review 331 (April, 2023) |
This Note describes how the tax system treats inmates, an intersection that has been relatively understudied by both tax and criminal justice scholars. The Note provides a detailed account of how inmates earn income through prison labor (what goes in) and the benefits denied to inmates (what comes out, or rather what often does not come out). The... |
2023 |
| Khadijah Wright |
BRIDGE OR BARRIER: THE INTERSECTION OF WEALTH, HOUSING, AND THE DISPARATE IMPACT STANDARD |
17 Florida A & M University Law Review 203 (Spring, 2023) |
C1-2Table of Contents I. Wealth and Race are Significantly Intertwined Historically. 205 A. Historical Barriers to Wealth Used Race as A Basis for Exclusion. 205 B. Wealth Exclusion Affects Both Race and Housing. 209 II. The Fair Housing Act of 1968 intended to Prevent Discrimination Based on Group Characteristics. 212 A. Tropes: A Substitute for... |
2023 |