| Author | Title | Citation | Summary | Year |
| Anthony C. Infanti |
LGBT TAXPAYERS: A COLLISION OF "OTHERS" |
13 Georgetown Journal of Gender and the Law 1 (2012) |
In this symposium, we are spending a day exploring the intersection of tax, gender, and sexuality. When the prominent critical race theorist Kimberle Crenshaw coined the term intersectionality more than twenty years ago, it appears that she had the metaphor of a crossroads in mind. Indeed, when describing how Black women are multiply... |
2012 |
| Patrick T. Gillen |
OPPRESSIVE TAXATION: ABUSE OF RULE 54 AND SECTION 1920 THREATENS JUSTICE |
58 Wayne Law Review 235 (Summer, 2012) |
I. Discovery and Discovery Costs Under the Federal Rules. 238 A. The Structure of the Federal Rules. 239 B. The Language of the Federal Rules Relating to Discovery. 240 C. Recovery of the Costs Incurred to Comply with Discovery Obligations. 241 D. Cost Recovery Under Rule 54(d) and 28 U.S.C.A. § 1920. 243 II. Courts Are Taxing Discover Costs Under... |
2012 |
| Jason M. Brown |
PATENT BOX TAXATION: A COMPARISON OF FOUR RECENT EUROPEAN PATENT BOX TAX REGIMES AND AN ANALYTICAL CONSIDERATION OF IF AND HOW THE UNITED STATES SHOULD IMPLEMENT ITS OWN PATENT BOX |
46 International Lawyer 913 (Fall 2012) |
As the global economy is increasingly driven by the commercialization of highly mobile assets, several European governments have sought to encourage investment in and retention of such assets within their domestic borders by offering heavily incentivized tax rates on profits derived from patents and other highly mobile assets. Notable among the... |
2012 |
| Hedda Leikvang |
PIERCING THE VEIL OF SECRECY: SECURING EFFECTIVE EXCHANGE OF INFORMATION TO REMEDY THE HARMFUL EFFECTS OF TAX HAVENS |
45 Vanderbilt Journal of Transnational Law 293 (January, 2012) |
The enforcement of tax laws abroad has long posed problems for authorities. However, that enforcement becomes increasingly more problematic when the information necessary for proper enforcement is located within an impenetrable system whose sole purpose is to protect that information from tax authorities in other countries. Although much effort has... |
2012 |
| Alexander Hogan |
PROTECTING NATIVE AMERICAN COMMUNITIES BY PRESERVING SOVEREIGN IMMUNITY AND DETERMINING THE PLACE OF TRIBAL BUSINESSES IN THE FEDERAL BANKRUPTCY CODE |
43 Columbia Human Rights Law Review 569 (Spring, 2012) |
Revenues raised through Native American enterprises provide crucial support to the Native American communities in which these businesses are located. In particular, many tribes depend upon Indian casino gaming revenues to fund health care, child care, emergency services (police, fire, and ambulance), educational assistance programs, cultural... |
2012 |
| Jean Braucher , Dov Cohen , Robert M. Lawless |
RACE DISPARITY IN BANKRUPTCY CHAPTER CHOICE AND THE ROLE OF DEBTORS' ATTORNEYS |
20 American Bankruptcy Institute Law Review 611 (Winter 2012) |
We are grateful for the attention the American Bankruptcy Institute Law Review is giving to our research concerning racial disparity in bankruptcy chapter choice and the role debtors' lawyers may play in producing it. We believe that all players in the consumer bankruptcy system should be concerned about just results in the system in general and... |
2012 |
| A. Mechele Dickerson |
RACIAL STEERING IN BANKRUPTCY |
20 American Bankruptcy Institute Law Review 623 (Winter 2012) |
Race, Attorney Influence, and Bankruptcy Chapter Choice presents findings that are extraordinary, yet totally predictable. Those findings: though black debtors are disproportionately placed in chapter 13 (which is more expensive and more burdensome than chapter 7), bankruptcy lawyers steer whites away from chapter 13. Why would I label these... |
2012 |
| Jean Braucher , Dov Cohen , Robert M. Lawless |
REFLECTIONS ON THE RESPONSES TO "RACE, ATTORNEY INFLUENCE, AND BANKRUPTCY CHAPTER CHOICE" |
20 American Bankruptcy Institute Law Review 725 (Winter 2012) |
When we were working on the research that eventually would be published as Race, Attorney Influence, and Bankruptcy Chapter Choice in the Journal of Empirical Legal Studies, we knew we were dealing with a potentially explosive subject matter. As Professor Mechele Dickerson points out in her contribution to this symposium, even persons who view... |
2012 |
| Stephanie M. Wildman , Margalynne Armstrong , Beverly Moran |
REVISITING THE WORK WE KNOW SO LITTLE ABOUT: RACE, WEALTH, PRIVILEGE, AND SOCIAL JUSTICE |
2 UC Irvine Law Review 1011 (December, 2012) |
In his article, The Work We Know So Little About, Gerald López introduces Maria Elena, a housekeeper, mother, tutor, seamstress, and cook. He connects her daily life struggles to make ends meet, to care for her family, and to survive with the issue of social justice for all members of society. He underlines the gap between such clients and legal... |
2012 |
| Nicholas P. Cafardi |
SAVING THE PREACHERS: THE TAX CODE'S PROHIBITION ON CHURCH ELECTIONEERING |
50 Duquesne Law Review 503 (Summer, 2012) |
I. Introduction. 503 II. History. 504 A. Origin of the Prohibition. 504 B. Constitutional Challenges. 507 C. The Effect of the Religious Freedom Restoration Act (RFRA). 508 D. Ongoing Constitutional Analysis. 523 III. Tax Exemption as a Subsidy. 525 IV. IRS Policing of the Church Electioneering Prohibition. 530 A. Cases. 530 B. Other IRS Policing... |
2012 |
| David L. Perechocky |
SHOULD AD HOC COMMITTEES HAVE FIDUCIARY DUTIES?: JUDICIAL REGULATION OF THE BANKRUPTCY MARKET |
86 American Bankruptcy Law Journal 527 (Fall 2012) |
This article is the first to substantively and directly address the question of whether informal creditor groups in bankruptcy cases could and should have fiduciary duties to other creditors. The rise of activist investors and claims traders in bankruptcy proceedings has significantly changed the bankruptcy process, to much controversy. One... |
2012 |
| Richard M. Hynes |
STATE DEFAULT AND SYNTHETIC BANKRUPTCY |
87 Washington Law Review 657 (October, 2012) |
An insolvent state does not need bankruptcy if sovereign immunity would protect it from lawsuits and other collection efforts. To the extent that a state is not judgment-proof and needs bankruptcy, we may not need to modify the Federal Bankruptcy Code to allow it to file. First, a substantial share of state spending flows through their... |
2012 |
| David A. Skeel Jr |
STATES OF BANKRUPTCY |
79 University of Chicago Law Review 677 (Spring 2012) |
In the past several years, many states' financial condition have been so precarious that some observers have predicted that one or more might default. As the crisis persisted, a very unlikely word crept into these conversations: bankruptcy. Should Congress provide a bankruptcy option for states, or would bankruptcy be a mistake? The goal of this... |
2012 |
| Dorothy A. Brown |
TALES FROM A TAX CRIT |
10 Pittsburgh Tax Review 47 (Fall, 2012) |
I would like to thank the Dean and the Seton Hall faculty, especially Tracy Kaye for hosting this year's Critical Tax Conference and inviting me to give today's keynote address. I haven't been to a Critical Tax Conference since April 2005 when I was called a shill for Karl Rove. . . . But I'm getting ahead of my story. I want to take us back in... |
2012 |
| Anthony C. Infanti |
TAX REFORM DISCOURSE |
32 Virginia Tax Review 205 (Summer, 2012) |
Any measure that values a gun several hundred times more than a bottle of milk is bound to raise serious questions about its relevance for human progress. It is no surprise, then, that since the emergence of national income accounts, there has been considerable dissatisfaction with gross national product as a measure of human welfare. GNP reflects... |
2012 |
| Alan Simpson |
TAXATION OF NON-RESIDENT ENTERTAINERS AND SPORTSMEN: THE UNITED KINGDOM'S DEFINITION OF PERFORMANCE INCOME AND HOW IT OUGHT TO BE MEASURED |
11 Washington University Global Studies Law Review 693 (2012) |
Track and field star Usain Bolt recently boycotted a race in the United Kingdom because of the severe income tax implications that would result from his performance. The United Kingdom's current interpretation of their taxing statute was established by a line of cases involving tennis star Andre Agassi and his company, Agassi Enterprises, Inc.... |
2012 |
| Mary Crossley |
TAX-EXEMPT HOSPITALS, COMMUNITY HEALTH NEEDS AND ADDRESSING DISPARITIES |
55 Howard Law Journal 687 (Spring 2012) |
INTRODUCTION. 687 I. BRIEF BACKGROUND REGARDING FEDERAL TAX-EXEMPTION STANDARDS FOR HOSPITALS. 690 II. THE ACA'S NEW REQUIREMENTS FOR TAX-EXEMPT HOSPITALS. 692 III. THE CHNA REQUIREMENT AND EFFORTS TO ADDRESS DISPARITIES. 695 IV. LEVERAGING THE NEW CHNA REQUIREMENT TO ADDRESS DISPARITIES. 696 V. BARRIERS TO USING THE CHNA AS A TOOL FOR ADDRESSING... |
2012 |
| Matthew A. Melone |
TAXPAYERS' CHALLENGES TO FAVORABLE IRS GUIDANCE |
89 Practical Tax Strategies 266 (December, 2012) |
The only available remedy for IRS actions that are favorable to taxpayers is through the political process. The IRS and the Treasury Department typically do not interpret tax statutes in a taxpayer-friendly manner. However, on occasion they do just that, and thus a tax practitioner may be faced with taking a tax return position or suggesting a tax... |
2012 |
| Theodore Eisenberg |
THE CBP RACE STUDY: A PATHBREAKING CIVIL JUSTICE STUDY AND ITS SENSITIVITY TO DEBTOR INCOME, PRIOR BANKRUPTCY, AND FORECLOSURE |
20 American Bankruptcy Institute Law Review 683 (Winter 2012) |
Choice of bankruptcy chapter provides an unusual opportunity to assess race effects on a civil law outcome in a reasonably well controlled context. Although the merits of legal cases are difficult to control for, sometimes the merits can be held constant. In medical malpractice cases, ex-post reviews of medical records can provide reasonable... |
2012 |
| Lois R. Lupica |
THE CONSUMER BANKRUPTCY FEE STUDY: FINAL REPORT |
20 American Bankruptcy Institute Law Review 17 (Spring, 2012) |
C1-2Table of Contents List of Figures 20 List of Tables 21 List of Maps 23 List of Regression Models 24 Foreword 25 Introduction 27 Summary of Findings 30 I. The Consumer Bankruptcy System 32 II. The Bankruptcy Code and Rule Provisions Governing Attorney Compensation 37 III. Studies of the Consumer Bankruptcy System and Profiles of Consumer Debtors... |
2012 |
| Jonathan P. Schneller |
THE EARNED INCOME TAX CREDIT AND THE ADMINISTRATION OF TAX EXPENDITURES |
90 North Carolina Law Review 719 (March, 2012) |
The field of tax expenditure analysis has generally assumed a binary choice between tax expenditures and direct outlays. Because tax expenditures have multiple traits that are said to render them a suboptimal spending mechanism, scholars have tended to argue that they should be eliminated outright, or that they should be recast as direct... |
2012 |
| Reuven S. Avi-Yonah , Yaron Lahav |
THE EFFECTIVE TAX RATES OF THE LARGEST U.S. AND EU MULTINATIONALS |
65 Tax Law Review 375 (Spring 2012) |
The United States has the second highest statutory corporate tax rate in the Organization for Economic Co-Operation and Development (OECD) (after Japan). This has not always been the case. After the Tax Reform Act of 1986 lowered the U.S. rate from 46% to 34%, the United States had one of the lowest statutory corporate tax rates in the OECD. In the... |
2012 |
| Karen B. Brown, Mary Louise, Bridget J. Crawford |
THE PAST, PRESENT, AND FUTURE OF CRITICAL TAX THEORY: A CONVERSATION |
10 Pittsburgh Tax Review 59 (Fall, 2012) |
The publication of Taxing America in 1997 is a key milestone in the development of critical tax theory as an intellectual discipline. By identifying and bringing together lawyers and scholars with an interest in the political and discriminatory aspects of tax law, Professor Karen B. Brown and Professor Mary Louise Fellows created one of the... |
2012 |
| Ashley W. Edwards |
THERE'S NO BUSINESS LIKE THE STATE FILM TAX INCENTIVE BUSINESS: AN ANALYSIS OF PENNSYLVANIA'S FILM PRODUCTION TAX CREDIT PROGRAM |
13 University of Pittsburgh Journal of Technology Law and Policy 1 (Fall, 2012) |
Bat mobiles racing down Grant Street, fans filling Heinz Stadium bundled in black and yellow in the middle of the summer, and celebrity sightings in local restaurants can cause excitement in the Pittsburgh metropolis. The Steel City is just one of many areas in Pennsylvania that has seen a surge of film production in recent years, causing buzz that... |
2012 |
| Susan Ardisson |
THIRD CIRCUIT PROVIDES "DEFINITIVE GUIDANCE" ON TAXATION OF ESI COSTS |
14 Lawyers Journal 6 (June 1, 2012) |
In a much anticipated decision, the Third Circuit in Race Tires America, Inc. v. Hoosier Racing Tire Corp., _ F.3d _ (3d Cir. (Pa.) March 16, 2012 (No. 11-2316), held that most expenses associated with the collection, processing and production of electronically stored information (ESI) were not taxable as costs under 28 U.S.C. S1920(4) because they... |
2012 |
| Ruth Mason, Michael S. Knoll |
WHAT IS TAX DISCRIMINATION? |
121 Yale Law Journal 1014 (March, 2012) |
Prohibitions of tax discrimination have long appeared in constitutions, tax treaties, trade treaties, and other sources, but despite their ubiquity, little agreement exists as to how such provisions should be interpreted. Some commentators have concluded that tax discrimination is an incoherent concept. In this Article, we argue that in common... |
2012 |
| Steven L. Schwarcz |
A MINIMALIST APPROACH TO STATE "BANKRUPTCY" |
59 UCLA Law Review 322 (December, 2011) |
Increasingly finding themselves in fiscal straightjackets, states have been turning to austerity measures, tax increases, privatization of services, and renegotiation of collective bargaining agreements. Absent a federal government bailout, however, states will also need debt relief if their debt burden becomes so crushing that reasonable efforts... |
2011 |
| Amanda M. Murphy |
A TALE OF THREE SOVEREIGNS: THE NEBULOUS BOUNDARIES OF THE FEDERAL GOVERNMENT, NEW YORK STATE, AND THE SENECA NATION OF INDIANS CONCERNING STATE TAXATION OF INDIAN RESERVATION CIGARETTE SALES TO NON-INDIANS |
79 Fordham Law Review 2301 (April, 2011) |
This Note examines the conflict between New York State and the Seneca Nation of Indians regarding the taxation of cigarette sales to non-Indians on Indian reservations. In 1994, the United States Supreme Court found New York's taxation scheme facially permissible without providing boundaries or guidance for the state's subsequent enforcement.... |
2011 |
| Adam Chodorow |
CHARITABLE FSAS: A PROPOSAL TO COMBINE HEALTHCARE AND CHARITABLE GIVING TAX PROVISIONS |
2011 Brigham Young University Law Review 1041 (2011) |
This Article considers two unrelated tax provisions--health care Flexible Spending Accounts (FSAs) and the charitable deduction. FSAs permit eligible taxpayers to set income aside tax-free to use for medical expenses. However, these accounts have a use-it-or-lose-it feature that discourages participation and creates incentives for unnecessary... |
2011 |
| Kenneth C. Kettering |
CODIFYING A CHOICE OF LAW RULE FOR FRAUDULENT TRANSFER: A MEMORANDUM TO THE UNIFORM LAW COMMISSION |
19 American Bankruptcy Institute Law Review 319 (Winter 2011) |
C1-3TABLE OF CONTENTS I. The Proposal. 320 II. Background. 320 III. Illustrative Circumstances in Which it May Be Important Which Jurisdiction's Fraudulent Transfer Law Applies. 324 A. Significance of Choice of Law as Between States that Have Enacted the UFTA. 325 1. Different Substantive Law in UFTA States as a Result of Differing Application of... |
2011 |
| George Lefcoe |
COMPETING FOR THE NEXT HUNDRED MILLION AMERICANS: THE USES AND ABUSES OF TAX INCREMENT FINANCING |
43 Urban Lawyer 427 (Spring, 2011) |
Demographers predict that the u.s. population will grow by one hundred million by 2050. Newcomers are expected to continue the trend to suburbia-- particularly to the fast-growing big cities of the south and west; cities in the resurgent heartland of the country; exurbia; and a string of discernible superstar cities, mostly coastal. Many... |
2011 |
| Marla Schwaller Carew |
DISCRETION AND DETERRENCE IN TAX SENTENCING AFTER RITA, GALL AND KIMBROUGH - OPPORTUNITIES FOR ALTERNATIVE SENTENCES AND POTENTIAL ABUSES |
9 Florida Tax Review 919 (2011) |
I. Introduction. 921 II. The Foundations of Rita, Gall and Kimbrough and the History of Tax Sentencing. 924 A. Prehistory and Creation of the Federal Sentencing Guideline. 924 B. Sociological Roots of White Collar Crime and the Guidelines's Focus on Offense, Rather Than Offender. 928 C. Seeds of Uncertainty: Koon, Apprendi/Blakely and Booker. 930... |
2011 |
| Miranda Perry Fleischer |
EQUALITY OF OPPORTUNITY AND THE CHARITABLE TAX SUBSIDIES |
91 Boston University Law Review 601 (March, 2011) |
Introduction. 603 I. The Charitable Tax Subsidies and Their Theoretical Foundations. 606 A. Why Subsidize Charity?. 609 B. Why Use the Tax System to Subsidize Charity? Efficiency, Pluralism, and the Donative Theory. 612 C. Unanswered Questions. 614 1. Current Law Is Vague and Inconsistent. 615 2. Existing Scholarship Is Incomplete and Inconsistent.... |
2011 |
| Ruth Mason |
FEDERALISM AND THE TAXING POWER |
99 California Law Review 975 (August, 2011) |
Scholars and courts recognize that the federal government uses its broad spending power to enlist states in achieving federal goals, thereby expanding the federal government's reach beyond the areas enumerated for it in the Constitution. Previously underappreciated, however, is that the federal government can achieve similar ends--it can regulate... |
2011 |
| Maximilian Held |
GO FORTH AND SIN [TAX] NO MORE: IMPORTANT TAX PROVISIONS, AND THEIR HAZARDS, IN THE PATIENT PROTECTION AND AFFORDABLE CARE ACT |
46 Gonzaga Law Review 717 (2010-2011) |
I. Introduction. 717 II. Background. 719 A. The Patient Protection and Affordable Care Act. 719 B. Significant Non-tax Provisions of the PPACA. 720 C. The Taxation Power, Generally. 721 III. Controversial Tax Policies Within the PPACA. 723 A. The Individual and Employer Mandates. 723 1. Summary of the Individual Mandate. 723 2. Summary of the... |
2011 |
| Anthony C. Infanti |
INEQUITABLE ADMINISTRATION: DOCUMENTING FAMILY FOR TAX PURPOSES |
22 Columbia Journal of Gender and Law 329 (2011) |
Family can bring us joy, and it can bring us grief. It can also bring us tax benefits and tax detriments. Often, as a means of ensuring compliance with Internal Revenue Code provisions that turn on a family relationship, taxpayers are required to document their relationship with a family member. Most visibly, taxpayers are denied an additional... |
2011 |
| David Spencer |
INTERNATIONAL TAX COOPERATION: CENTRIFUGAL VS. CENTRIPETAL FORCES-A FOLLOW-UP |
22 Journal of International Taxation 35 (November, 2011) |
This article picks up the analysis with recent developments that have propelled the process toward more intensive international tax cooperation, and the capacity of major emerging economies to devise coordinated and cohesive policies and actions to intensify international tax cooperation to their advantage. A previous article by this author in the... |
2011 |
| Jeremy Leong |
IS CHAPTER 15 UNIVERSALIST OR TERRITORIALIST? EMPIRICAL EVIDENCE FROM UNITED STATES BANKRUPTCY COURT CASES |
29 Wisconsin International Law Journal 110 (Spring 2011) |
This article reports the findings of an empirical study of relief granted in all Chapter 15 cases filed since the U.S. Congress enacted it in 2005. It argues that U.S. courts applying Chapter 15 have not unconditionally turned over debtor's assets in the United States to foreign main proceedings. The results of the study show that while U.S. courts... |
2011 |
| Hugo A. Hurtado |
IS LATIN AMERICAN TAXATION POLICY APPROPRIATE FOR PROMOTING FOREIGN DIRECT INVESTMENT IN THE REGION? |
31 Northwestern Journal of International Law and Business 313 (Spring 2011) |
The purpose of this article is to analyze whether the international tax policy adopted by different Latin American countries is the most appropriate for promoting foreign direct investment and what measures can be adopted by these countries in order to improve such policy. One of the most relevant indicators of the quality of life for citizens of a... |
2011 |
| Amanda Berman |
ISN'T IT IRONIC? THE UNDERMINING OF AMERICAN PUBLIC POLICY BY AMERICAN TAX LAW, AND THE RAMIFICATIONS ON MIDDLE EAST PEACE |
10 Cardozo Public Law, Policy and Ethics Journal 81 (Fall 2011) |
Introduction. 82 I. Historical Transformation to Modern Law of Charitable Organizations. 86 A. Underlying Purposes of Tax Exemption and Tax Deduction. 88 B. Determining When an Organization May Qualify Under § 501(c)(3) or § 501(c)(4) of the Internal Revenue Code. 90 II. Designation as a Charitable Organization Under the Modern Internal Revenue... |
2011 |
| Andrew D. Appleby |
LEVELING THE PLAYING FIELD: A SEPARATE TAX REGIME FOR INTERNATIONAL ATHLETES |
36 Brooklyn Journal of International Law 605 (2011) |
Taxation of international athletes is a failure. The lack of a single, consistent regime results in substantial enforcement difficulties for tax administrators as well as a massive compliance burden and potential double taxation for athletes. International athletes' unique characteristics necessitate a separate tax regime. Athletes are extremely... |
2011 |
| Patricia A. Broussard |
REACTION TO: WEALTH, POVERTY, AND THE EQUAL PROTECTION CLAUSE |
3 Georgetown Journal of Law & Modern Critical Race Perspectives 199 (Fall, 2011) |
In his Article titled, The Fourteenth Amendment Isn't Broke: Why Wealth Should Be a Suspect Classification under the Equal Protection Clause, Shayan H. Modarres strikes at the heart of the myth of a so-called post-racial America by effectively arguing that poverty has become a proxy for race; thereby creating a de facto economic racism that... |
2011 |
| Paige Taylor |
REACTION TO: WEALTH, POVERTY, AND THE EQUAL PROTECTION CLAUSE |
3 Georgetown Journal of Law & Modern Critical Race Perspectives 201 (Fall, 2011) |
While Modarres makes clear that the courts have failed to recognize wealth as a suspect classification, he has based his thesis on the convergence of race and poverty, which ha[s] made it a virtual impossibility to consider poverty in a race-neutral manner. Therefore, he argues mostly about racial dynamics rather than proving a factual basis to... |
2011 |
| Sarah Pei Woo |
REGULATORY BANKRUPTCY: HOW BANK REGULATION CAUSES FIRE SALES |
99 Georgetown Law Journal 1615 (August, 2011) |
Bankruptcy policy has long been founded upon the assumption that creditors seek to maximize the value of their assets. The radical changes that have swept the banking sector over the last two decades, however, have rendered this assumption unreliable. Banks, which are responsible for the majority of the outstanding credit in the United States, are... |
2011 |
| Miguel González Marcos |
SECLUSION IN (FISCAL) PARADISE IS NOT AN OPTION: THE OECD HARMFUL TAX PRACTICES INITIATIVE AND OFFSHORE FINANCIAL CENTERS |
24 New York International Law Review 1 (Summer, 2011) |
A new international standard for exchange of information on tax matters has emerged. This new standard of cooperation on tax matters seeks to curtail, when not eradicating, the possibility of using so-called tax havens for tax evasion. This standard presses for each jurisdiction to have an adequate legislative and regulatory framework to provide... |
2011 |
| Richard Barca |
TAXING DISCRIMINATION VICTIMS: HOW THE CURRENT TAX REGIME IS UNJUST AND WHY A HYBRID INCOME AVERAGING AND GROSS UP REMEDY PROVIDES THE MOST EQUITABLE SOLUTION |
8 Rutgers Journal of Law & Public Policy 673 (Spring, 2011) |
The United States Congress has utilized its constitutionally enumerated powers under the Commerce Clause and the Fourteenth Amendment to enact laws with the goal of ending harmful workplace discrimination. The seminal federal employment discrimination laws that were passed to achieve this noble end include Title VII of the Civil Rights Act of 1964,... |
2011 |
| Martha T. McCluskey |
TAXING THE FAMILY WORK: AID FOR AFFLUENT HUSBAND CARE |
21 Columbia Journal of Gender and Law 109 (2011) |
The income of the classic breadwinner married to a homemaker receives a tax advantage under federal income tax law. The conventional wisdom holds that any resulting inequities to unmarried persons or dual-earning marriages cannot be corrected without producing similarly problematic inequities. This Article challenges that dilemma by analyzing the... |
2011 |
| Angela Littwin |
THE AFFORDABILITY PARADOX: HOW CONSUMER BANKRUPTCY'S GREATEST WEAKNESS MAY ACCOUNT FOR ITS SURPRISING SUCCESS |
52 William and Mary Law Review 1933 (May, 2011) |
When the 2005 Bankruptcy Abuse Prevention and Consumer Protection Act (BAPCPA) made consumer bankruptcy more expensive for all debtors, it inadvertently reignited a debate about how to make the system more affordable for its neediest beneficiaries. Even before BAPCPA, consumer bankruptcy suffered from the irony that those who needed it the most... |
2011 |
| By Ralph Brubaker |
The Bankruptcy Discrimination Statute and Discriminatory Hiring Decisions: Turning Textualism's Hierarchy Upside-Down |
31 Bankruptcy Law Letter 1 (June 1, 2011) |
Consider this scenario. A prospective employee interviews for and is offered a job by a private employer, subject to a satisfactory drug test and background check. The background check, though, reveals that the prospective employee had previously filed bankruptcy, and consequently, the employer rescinds its job offer. Is this unlawful bankruptcy... |
2011 |
| Shayan H. Modarres |
THE FOURTEENTH AMENDMENT ISN'T "BROKE": WHY WEALTH SHOULD BE A SUSPECT CLASSIFICATION UNDER THE EQUAL PROTECTION CLAUSE |
3 Georgetown Journal of Law & Modern Critical Race Perspectives 171 (Fall, 2011) |
[T]he equality at which the equal protection clause aims is not a disembodied equality. The Fourteenth Amendment enjoins the equal protection of the laws, and laws are not abstract propositions. Although the courts and legislatures seemingly suffer from historical amnesia, racism and discrimination are threads that have been embedded in the... |
2011 |