| Author | Title | Citation | Summary | Year |
| Diane Ring |
DEMOCRACY, SOVEREIGNTY AND TAX COMPETITION: THE ROLE OF TAX SOVEREIGNTY IN SHAPING TAX COOPERATION |
9 Florida Tax Review 555 (2009) |
Virtually all efforts to confront and curb tax competition effectively require some measure of cooperation among nation-states. Regardless of the precise amount and type of competition deemed acceptable, the cooperation question arises. Only for those who would advocate a complete acceptance of all forms of tax competition would cooperation seem... |
2009 |
| Stephen J. Lubben |
DERIVATIVES AND BANKRUPTCY: THE FLAWED CASE FOR SPECIAL TREATMENT |
12 University of Pennsylvania Journal of Business Law 61 (Fall 2009) |
The casual reader of recent scholarship on the treatment of contracts in chapter 11 could easily suppose that the Bankruptcy Code is the source of great injustices and inefficiencies. According to the standard account, chapter 11 locks third parties into inefficient contracts while allowing the debtor to cherry pick which contracts it wants to... |
2009 |
| David Schneider |
DIVIDING TO UNITE: HOW WE CAN REACH COMMON DEVELOPMENT GOALS WHEN DEVELOPED COUNTRIES AND DEVELOPING COUNTRIES ADOPT DIFFERENT TAX SYSTEMS |
2009-SUM Federal Bar Association Section of Taxation Report 12 (Summer, 2009) |
Taxpayers resident in countries with a worldwide tax system have an incentive to invest in high-tax countries, whereas taxpayers resident in countries with a territorial tax system have an incentive to invest in low-tax countries. Under the global economy's ad hoc patchwork of tax systems, many developing countries are forced to engage in a tax... |
2009 |
| Johnny Rex Buckles |
DO LAW SCHOOLS FORFEIT FEDERAL INCOME TAX EXEMPTION WHEN THEY DENY MILITARY RECRUITERS FULL ACCESS TO CAREER SERVICES PROGRAMS?: THE HYPOTHETICAL CASE OF YALE UNIVERSITY V. COMMISSIONER |
41 Arizona State Law Journal 1 (Spring 2009) |
The overwhelming majority of United States law schools prohibit prospective employers from utilizing the schools' official programs for student recruitment if those employers discriminate against students on any of several grounds, including sexual orientation. By virtue of these longstanding anti-discrimination policies, some law schools at times... |
2009 |
| Lars Lefgren , Frank McIntyre , Brigham Young University, Brigham Young University |
EXPLAINING THE PUZZLE OF CROSS-STATE DIFFERENCES IN BANKRUPTCY RATES |
52 Journal of Law & Economics 367 (May, 2009) |
Bankruptcy rates vary tremendously across states, and it is not obvious why. The number of candidate explanations is large relative to the number of states. To overcome this problem, we use zip-code-level data to identify the importance of demographic variables using within-state variation. This preserves state-level degrees of freedom to identify... |
2009 |
| Richard Lavoie |
FLYING ABOVE THE LAW AND BELOW THE RADAR: INSTILLING A TAXPAYING ETHOS IN THOSE PLAYING BY THEIR OWN RULES |
29 Pace Law Review 637 (Summer 2009) |
These days it really does seem like only the little people pay taxes. Whether they are from the world of politics, sports, or entertainment, the elites of this country are demonstrating a penchant for not paying their taxes. Nevertheless, Americans in general continue to exhibit a high degree of tax compliance. Why do most people pay their taxes?... |
2009 |
| Ann Mumford |
FROM DAHOMEY TO LONDON TO DC: "MARKETING" WEALTH WITH THE PROPOSAL FOR A COMPREHENSIVE INHERITANCE TAX |
63 Tax Law Review 221 (Fall 2009) |
In Lily Batchelder's fascinating proposal to replace the estate tax with a comprehensive inheritance tax, two problems are identified with the current law, highlighting reasons why the estate tax is not necessarily in need of revival. First, when compared with other aspects of the U.S. tax system, the estate tax favors those who inherit their... |
2009 |
| Mehmet Bac , Faculty of Arts and Social Sciences, Sabanci University, Orhanli, Tuzla, Istanbul 34956, Turkey |
GENERALIZED TRUST AND WEALTH |
29 International Review of Law & Economics 46 (March, 2009) |
JEL classification: Z13 D30 D82 Keywords: Trust Incomplete information Inequality Wealth Enforcement The relation between economic inequality and trust is studied in a model where the ability to elicit trustworthiness from unrelated people depends on own wealth as well as the distribution and mean of population wealth. In equilibrium, the rich... |
2009 |
| Eric M. Zolt |
INEQUALITY, COLLECTIVE ACTION, AND TAXING AND SPENDING PATTERNS OF STATE AND LOCAL GOVERNMENTS |
62 Tax Law Review 445 (Summer 2009) |
Observers of colonial America noted the remarkable diversity in the new world. One important way in which regions differed was the relative inequality that existed among and within the colonies before independence and among and within the states after independence. In this Article, I examine how state and local differences in inequality may have... |
2009 |
| Richard Weiss |
MICHIGAN BUSINESS TAX OFFERS MANY TAX CREDIT OPPORTUNITIES |
19-NOV Journal of Multistate Taxation and Incentives 10 (November/December, 2009) |
Although the SBT has been replaced by the MBT, the state did not change its overall philosophy of offering an extensive number of diverse tax credits. Effective in 2008, Michigan switched its corporate tax structure from the Single Business Tax (SBT) to the Michigan Business Tax (MBT). The purported rationale for this change was to provide a tax... |
2009 |
| Andrew B. Dawson |
OFFSHORE BANKRUPTCIES |
88 Nebraska Law Review 317 (2009) |
I. Introduction. 317 II. Background. 321 A. International Bankruptcy Forum Shopping. 321 B. American Perspective on Forum Shopping. 324 III. The Bankruptcy Code and Cross-Border Insolvencies. 325 IV. Cases. 331 A. Tri-Continental. 331 B. SPhinX. 332 C. Bear Stearns. 334 V. Methodology. 335 VI. Findings. 336 A. Re-Incorporation as Bankruptcy... |
2009 |
| Dorothy A. Brown |
RACE, CLASS, AND THE OBAMA TAX PLAN |
86 Denver University Law Review 575 (2009) |
This Essay examines three areas of federal tax policy: (i) the exclusion for employer provided pensions; (ii) the mortgage interest deduction; and (iii) the earned income tax credit for the working poor. Each of the three areas is addressed in The Obama Tax Plan. My previous research showed that in those three areas, low-income taxpayers were... |
2009 |
| Elizabeth K. Julian |
RECENT ADVOCACY RELATED TO THE LOW INCOME HOUSING TAX CREDIT AND FAIR HOUSING |
18-WTR Journal of Affordable Housing & Community Development Law 185 (Winter, 2009) |
We have long recognized that government can and should act to ensure that all people have a decent place to live. And we know that place means not only the housing structure but where it is located. The Low Income Housing Tax Credit (LIHTC) program is the latest in a line of programs through which we have chosen to address this worthy goal.... |
2009 |
| Adam J. Levitin |
RESOLVING THE FORECLOSURE CRISIS: MODIFICATION OF MORTGAGES IN BANKRUPTCY |
2009 Wisconsin Law Review 565 (2009) |
This Article empirically tests the economic assumption underlying the policy against bankruptcy modification of home-mortgage debt--that protecting lenders from losses in bankruptcy encourages them to lend more and at lower rates, and thus encourages homeownership. The data show that the assumption is mistaken; permitting modification would have... |
2009 |
| Darryll K. Jones |
SOPHISTRY, SITUATIONAL ETHICS, AND THE TAXATION OF THE CARRIED INTEREST |
29 Northwestern Journal of International Law and Business 675 (Summer 2009) |
This Article is, in essence, a strident expression of indignation about what a majority of tax scholars and, indeed, legislators consider a glaring yet persistent inequity in the tax code. In short, sometimes extraordinarily well-paid fund managers receive compensation taxed at capital gains rates. All other, usually very much lower-compensated,... |
2009 |
| Allison Christians |
SOVEREIGNTY, TAXATION AND SOCIAL CONTRACT |
18 Minnesota Journal of International Law 99 (Winter 2009) |
Tax policy creates and reflects relationships between the market, the citizen, and the state. As a result, traditional tax policy discourse centers around the premise that decisions about taxation should be made exclusively within nations, independent of outside concern and interference. But this view of sovereign autonomy over taxation is... |
2009 |
| William A. Drennan |
STRICT LIABILITY AND TAX PENALTIES |
62 Oklahoma Law Review 1 (Fall, 2009) |
Tax evaders [are] stealing from their fellow citizens. The more successfully they escape what they owe, the more the rest of us have to pay. Taxpayers who fail to pay their fair share cause each honest taxpayer to pay on average over $2000 extra in federal income taxes every year. This extra burden falls primarily on the working class and the poor,... |
2009 |
| Joni Larson |
TAX EVIDENCE III: A PRIMER ON THE FEDERAL RULES OF EVIDENCE AS APPLIED BY THE TAX COURT |
62 Tax Lawyer 555 (Spring, 2009) |
I. Introduction. 557 II. General Provisions. 558 Rule 101. Scope. 558 Rule 102. Purpose and Construction. 558 Rule 103. Rulings on Evidence. 559 Rule 104. Preliminary Questions. 561 Rule 105. Limited Admissibility. 562 Rule 106. Remainder of or Related Writings or Recorded Statements. 563 III. Judicial Notice. 566 Rule 201. Judicial Notice. 566 IV.... |
2009 |
| Atiba R. Ellis |
THE COST OF THE VOTE: POLL TAXES, VOTER IDENTIFICATION LAWS, AND THE PRICE OF DEMOCRACY |
86 Denver University Law Review 1023 (2009) |
The election of Barack Obama as the forty-fourth President of the United States represents both the completion of a historical campaign season and a triumph of the Civil Rights revolution of the twentieth century. President Obama's 2008 campaign, along with the campaigns of Senators Hillary Rodham Clinton and John McCain, was remarkable in both the... |
2009 |
| Richard T. Page |
THE INTERNATIONAL AND COMPARATIVE TAX WAR: A STRATEGIC TAX CUT RECOMMENDATION FOR THE OBAMA ADMINISTRATION |
18 Tulane Journal of International and Comparative Law 287 (Winter 2009) |
I. Introduction. 287 A. Purpose Statement. 287 B. Summary of Conclusion. 288 II. Analysis. 288 A. Overview. 288 B. Foreign Tax Rate Trends: A State of Gradual Decline. 289 1. Foreign Corporate Tax Rates Are Decreasing. 289 2. Foreign Personal Income Tax Rates Are Decreasing. 292 3. Diminishing and Nonexistent Estate Taxes Around the World. 293 C.... |
2009 |
| Alice M. Thomas |
THE RACIAL WEALTH DIVIDE THROUGH THE EYES OF THE YOUNGER FAMILY: UNDOING AMERICA'S LEGACY OF WEALTH INEQUALITY IN SEARCH OF THE ELUSIVE AMERICAN DREAM UTILIZING A SANKOFA MODEL OF TRANSITIONAL JUSTICE |
5 Florida A & M University Law Review 1 (Fall 2009) |
I. Introduction. 2 II. Contextual Background & Historical Perspective. 15 III. The Problem - Entrenched Racial Inequality Amplified through the Multiracial Wealth Divide. 24 A. The Nature and Magnitude of the Problem. 24 B. Lifting the Veil on the Past: The History of the Wealth Divide. 29 1. In General. 29 2. Native Americans. 31 3. African... |
2009 |
| James J. Brudney , Corey Ditslear |
THE WARP AND WOOF OF STATUTORY INTERPRETATION: COMPARING SUPREME COURT APPROACHES IN TAX LAW AND WORKPLACE LAW |
58 Duke Law Journal 1231 (April, 2009) |
Debates about statutory interpretation--and especially about the role of the canons of construction and legislative history--are generally framed in one-size-fits-all terms. Yet federal judges--including most Supreme Court Justices--have not approached statutory interpretation from a methodologically uniform perspective. This Article presents the... |
2009 |
| Stephanie Hunter McMahon |
TO SAVE STATE RESIDENTS: STATES' USE OF COMMUNITY PROPERTY FOR FEDERAL TAX REDUCTION, 1939-1947 |
27 Law and History Review 585 (Fall, 2009) |
In 1939, at the end of almost two decades of statewide want and despair, Oklahoma adopted the community property system to save state residents on their federal income tax. Between 1939 and 1947, Oklahoma and four other states openly and unabashedly exploited the Supreme Court's creation of what amounted to a tax loophole for the nation's wealthy... |
2009 |
| Susan Cleary Morse |
USING SALIENCE AND INFLUENCE TO NARROW THE TAX GAP |
40 Loyola University Chicago Law Journal 483 (Spring 2009) |
Most small business and self-employed taxpayers cheat on their taxes. In fact, in the aggregate, they fail to pay about half the tax they owe to the federal government, and this unpaid tax amounts to roughly $150 billion annually. This figure is about half of the tax gap, or the amount of tax due that the federal government does not collect. This... |
2009 |
| Bradford P. Anderson |
WELCOME TO MY FLIPPERHOOD A CALL TO REPAIR THE RESIDENTIAL REAL ESTATE TAX SWINDLE |
7 Georgetown Journal of Law and Public Policy 415 (Summer, 2009) |
Introduction. 416 I. The Old; The New; The Ugly. 420 II. A Plethora of Public Policy Problems Under Current Law. 422 A. Reverse Robin Hood; Taking from the Poor to Give to the Rich. 422 B. Ever Get the Feeling You've Been Cheated? Innocent Taxpayers Fund the Sham Perpetrated by Cheaters in the Flipping Enigma. 425 C. Bulldoze and Build Mentality.... |
2009 |
| David A. Vanderhider |
A MARGINAL TAX: THE NEW FRANCHISE TAX IN TEXAS |
39 Saint Mary's Law Journal 615 (2008) |
I. Introduction. 615 II. Background. 620 A. Business Taxation in Texas. 620 B. The Franchise Tax in Texas. 624 C. Why the Margin Tax?. 626 D. The Margin Tax: An Overview. 629 III. Analysis: The Potential Effects of the Margin Tax. 633 A. New Businesses. 633 B. Small Businesses. 637 C. Businesses with Low Compensation or Goods Sold to Revenue... |
2008 |
| Wendy Richards |
AN ANALYSIS OF RECENT TAX REFORMS FROM A MARITAL-BIAS PERSPECTIVE: IT IS TIME TO OUST MARRIAGE FROM THE TAX CODE |
2008 Wisconsin Law Review 611 (2008) |
As the American family dynamic continues to change, the tax code should change to reflect current population demographics. The tax treatment of marriage contrasts sharply with the actual role that marriage currently plays in society. The recent tax reforms took steps toward alleviating the burdens created by the marital bias but did little to... |
2008 |
| Andrew D. Appleby |
BALL BUSTERS: HOW THE IRS SHOULD TAX RECORD-SETTING BASEBALLS AND OTHER FOUND PROPERTY UNDER THE TREASURE TROVE REGULATION |
33 Vermont Law Review 43 (Fall, 2008) |
Currently, a vital debate has the country split in two-a debate that tears at the very fabric of America's tradition and culture: how should the IRS tax the catcher of a record-setting baseball? This question has raised the ire of Congress, confounded the IRS, and riled up tax geeks across the country. There are two prevalent conflicting views on... |
2008 |
| James A. Janaitis |
BANKRUPTCY COLLIDES WITH ANTITRUST: THE NEED FOR A PROHIBITION AGAINST USING ยง 1110 PROTECTIONS COLLECTIVELY |
25 Emory Bankruptcy Developments Journal 197 (2008) |
In the last decade of the nineteenth century, Congress codified two seminal areas of common law into their modern incarnations. The first was the Sherman Act of 1890, which is still the framework for modern antitrust law. The second was the Bankruptcy Act of 1898, which protected insolvent debtors. Both have been interpreted, amended, and even... |
2008 |
| Ziad Raymond Azar |
BANKRUPTCY POLICY: A REVIEW AND CRITIQUE OF BANKRUPTCY STATUTES AND PRACTICES IN FIFTY COUNTRIES WORLDWIDE |
16 Cardozo Journal of International and Comparative Law 279 (Summer 2008) |
Introduction. 282 I. Management Displacement. 289 A. Four Approaches with Respect to Management Displacement. 291 B. Arguments for Displacing Management. 292 1. Management Bear the Responsibility for Failing the Business. 292 2. Prevent Moral Hazard. 293 3. Protect Creditors Against Forum Shopping. 294 4. Increase Transparency and the Debtor's... |
2008 |
| John B. Snyder, III |
BARBARIANS AT THE GATE?: THE LAW OF FRIVOLITY AS ILLUMINATED BY PRO SE TAX PROTEST CASES |
54 Wayne Law Review 1249 (Fall, 2008) |
I. Introduction. 1250 II. The Legal Landscape of Frivolity. 1252 A. Some Notes on Terminology. 1252 B. Frivolousness Under Specific Regimes. 1254 1. Federal Rule of Civil Procedure 1. 11254 2. Federal Rule of Appellate Procedure 38. 1255 3. The In Forma Pauperis Statute. 1256 4. The Substantiality Doctrine. 1257 5. Section 6673 of the Internal... |
2008 |
| Phuong (Lily) Tran |
CADBURY SCHWEPPES PLC V. COMMISSIONERS OF INLAND REVENUE: ELIMINATING A HARMFUL TAX PRACTICE OR ENCOURAGING MULTINATIONALS TO SHOP AROUND THE BLOC? |
30 Loyola of Los Angeles International and Comparative Law Review 77 (Winter 2008) |
Cadbury Schweppes, the successful international beverages and confectionery group, is undoubtedly celebrating a sweet victory in its newly launched campaign. This campaign, however, does not involve the introduction of new seasonal chocolate treats. Rather, Cadbury is challenging the tax laws of the United Kingdom (UK). Current UK legislation... |
2008 |
| Beverly I. Moran |
CAPITALISM AND THE TAX SYSTEM: A SEARCH FOR SOCIAL JUSTICE |
61 SMU Law Review 337 (Spring 2008) |
America is a country founded on ideas. The Enlightenment presented one set of ideas that attended our birth, and one Enlightenment belief that is as strong today as during the revolution is our faith in capitalism and the protection of private property. Yet the United States tax system manages to violate fundamental capitalist principles, as... |
2008 |
| Eric R. Swibel |
CHURCHES AND CAMPAIGN INTERVENTION: WHY THE TAX MAN IS RIGHT AND HOW CONGRESS CAN IMPROVE HIS REPUTATION |
57 Emory Law Journal 1605 (2008) |
If Jesus were to debate John Kerry and George W. Bush, Jesus would win. At least, Jesus would win according Reverend Dr. George F. Regas, former rector of All Saints Church in Pasadena, California. Regas made this claim as part of a sermon that he delivered as a guest preacher at the liberal church two days before the 2004 presidential election.... |
2008 |
| Mitchell A. Kane , Edward B. Rock |
CORPORATE TAXATION AND INTERNATIONAL CHARTER COMPETITION |
106 Michigan Law Review 1229 (May, 2008) |
Corporate charter competition has become an increasingly international phenomenon. The thesis of this Article is that this development in corporate law requires a greater focus on corporate tax law. We first demonstrate how a tax system's capacity to distort the international charter market depends both upon its approach to determining corporate... |
2008 |
| Timothy J. Coley |
DISPUTED DEDUCTIONS: DELFINO AND THE FOURTH CIRCUIT'S PRUDENT ADOPTION OF THE RESTRICTIVE APPROACH TO TAX EVASION SENTENCING |
87 North Carolina Law Review 234 (December, 2008) |
Justice Hugo Black famously remarked that [t]he United States has a system of taxation by confession. That a people so numerous, scattered and individualistic annually assesses itself with a tax liability, often in highly burdensome amounts, is a reassuring sign of the stability and vitality of our system of self-government. Justice Black was... |
2008 |
| Lisa A. Keister, Joel F. Handler, Lingsin Hao, Mark R. Rank, Alan Reynolds, John Schmitt |
III. FIRST PANEL: RISING WEALTH INEQUALITY: WHY WE SHOULD CARE |
15 Georgetown Journal on Poverty Law and Policy 437 (Summer, 2008) |
Lisa Keister: It is my pleasure to add my welcome to the welcomes you have heard already and also to introduce the first panel. The first panel's job is to start to define the problem that we are dealing with, to start to flesh out some of the details about what wealth inequality is, how much wealth inequality there is, how much there has been... |
2008 |
| Rafael Efrat |
IMMIGRANT ENTREPRENEURS IN BANKRUPTCY |
82 American Bankruptcy Law Journal 693 (Fall, 2008) |
Entrepreneurship is a vital and promising venue for immigrants trying to integrate into the labor market. Immigrants make up a growing portion of the self-employed and are overrepresented in the small business sector in the United States. Nonetheless, immigrant entrepreneurs face disadvantages compared to their native-born counterparts. In addition... |
2008 |
| Karen C. Burke |
IS THE CORPORATE TAX SYSTEM "BROKEN"? |
28 Virginia Tax Review 341 (Fall 2008) |
I. Introduction. 341 II. Decline of the Corporate Tax. 343 A. Long-Term Decline. 343 B. Role of Corporate Tax. 344 C. Economic Distortions. 345 III. 2003 Tax Cuts: The Fifteen Percent Solution. 347 A. Integration Proposal. 347 B. Fifteen Percent Solution. 349 C. Unstable Compromise. 350 IV. Outlook for the Future. 353 A. Rangel Proposal. 354 B.... |
2008 |
| Charles E. McLure Jr. |
LEGISLATIVE, JUDICIAL, SOFT LAW, AND COOPERATIVE APPROACHES TO HARMONIZING CORPORATE INCOME TAXES IN THE US AND THE EU |
14 Columbia Journal of European Law 377 (Summer, 2008) |
The Member States of the European Community have systems of taxing corporate income that are more appropriate for nations than for members of an economic union. This paper describes the problems of the present system, which is based on separate accounting and arm's length pricing, the advantages of one based on consolidation and formula... |
2008 |
| Ruth Mason |
MADE IN AMERICA FOR EUROPEAN TAX: THE INTERNAL CONSISTENCY TEST |
49 Boston College Law Review 1277 (November, 2008) |
The European Court of Justice (ECJ) has come under increasing criticism for overstepping its institutional authority in tax cases by invalidating national tax regimes that are not discriminatory. This Article offers an explanation for the ECJ's difficulties in tax cases. Overlapping taxation--the simultaneous exercise of tax... |
2008 |
| Rafael Efrat |
MINORITY ENTREPRENEURS IN BANKRUPTCY |
15 Georgetown Journal on Poverty Law and Policy 95 (Spring, 2008) |
Minorities join the entrepreneurial sector as an avenue of opportunity to address certain disadvantages they face in the labor market. Despite the increasing number of minorities becoming entrepreneurs, minority-owned businesses are underrepresented in the entrepreneurial sector in the United States. Furthermore, they also tend to have a higher... |
2008 |
| John E. Coons |
PRIVATE WEALTH AND PUBLIC SCHOOLS |
4 Stanford Journal of Civil Rights & Civil Liberties 245 (October, 2008) |
This our life exempt from public haunt. -- William Shakespeare, As You Like It Introduction. 246 I. Scraps of a Creed Remembered. 249 A. Judicial Function: Clarity and Restraint. 249 B. Equality. 250 C. Subsidiarity and Local Control. 252 D. Freedom, Liberty et al.. 253 E. The Family. 255 F. Educational Outcomes. 255 G. Social Class Sympathies.... |
2008 |
| Bruce M. Bird, CPA and Attorney, Harrison Mccraw, and Christine Haynes |
PROFESSIONALS WIN OUT OVER RECREATIONAL GAMBLERS FOR TAX PURPOSES |
80 Practical Tax Strategies 155 (March, 2008) |
Gambling losses are deductible only to the extent of winnings, but just professional gamblers can claim the deductions for figuring AGI, rather than having to itemize them. The growth of gambling in recent years has been quite dramatic. In 2005, the latest year for which annual gaming statistics are reported, gaming industry revenue in the U.S.... |
2008 |
| Bekah Mandell |
RACE AND STATE-LEVEL EARNED INCOME TAX CREDITS: ANOTHER CASE OF WELFARE RACISM? |
10 Rutgers Race & the Law Review 1 (Special Edition 2008) |
The Personal Responsibility and Work Opportunity Reconciliation Act of 1996 (PRWORA), with its focus on conditioning welfare benefits on workforce participation, marked a complete overhaul of sixty years of federal social policy in the U.S. In the wake of the 1996 welfare reform and the national shift towards the recommodification of welfare ,... |
2008 |
| J. Clifton Fleming, Jr. , Robert J. Peroni |
REINVIGORATING TAX EXPENDITURE ANALYSIS AND ITS INTERNATIONAL DIMENSION |
27 Virginia Tax Review 437 (Winter 2008) |
I. Introduction. 439 II. A Simple, but Necessary, Illustration. 446 III. Is TEA More Than Rhetoric?. 450 A. Ability-to-Pay and SHS. 450 B. Neutrality. 460 IV. Other Criticisms of TEA. 461 A. Do Implicit Taxes Nullify Concerns Regarding Tax Expenditures?. 461 1. Distortion. 462 2. Capture. 463 B. Is TEA Relevant to the Formation of Government... |
2008 |
| Dr. Rafael Efrat |
SENIOR ENTREPRENEURS IN BANKRUPTCY |
42 Creighton Law Review 83 (December, 2008) |
During the last century, the number and the proportion of seniors in the United States have increased considerably. The U.S. population which would be considered senior is expected to continue to grow at a brisk rate throughout this century. The rapid growth of the senior population is a product of a number of factors including a declining death... |
2008 |
| Brian Calandra |
SOUND AND FURY, ACCOMPLISHING NOTHING?: WHY HAVEN'T EMPIRICAL DATA, COMMENTATOR ADVOCACY AND SYMPATHETIC MEDIA COVERAGE HELPED WOMEN IN BANKRUPTCY? |
30 Women's Rights Law Reporter 184 (Fall 2008) |
Much like Bill Clinton hailed the end of welfare as we know it, George Bush proudly announced the end of profligate debtors and bankruptcy abuse by signing the long-gestating Bankruptcy Abuse Prevention and Consumer Protection Act (2005 Act). The overwhelming horror, derision, and ridicule that greeted the bill could not have been any more... |
2008 |
| Anthony C. Infanti |
TAX AS URBAN LEGEND |
24 Harvard BlackLetter Law Journal 229 (Spring 2008) |
What do race, gender, sexual orientation, and other non-economic characteristics of individuals have to do with tax policy? Shouldn't tax policy debates focus on neutral, objective, and quantifiable economic factors rather than on group status? What utility can there really be in bringing the perspective of subordinated groups to tax policy... |
2008 |
| Bridget J. Crawford |
TAX AVATARS |
2008 Utah Law Review 793 (2008) |
I. Introduction. 793 II. Creating a Legal Avatar: The Power of Attorney. 794 A. Creation. 794 B. Scope. 795 C. Limitations. 796 III. Taxing Legal Avatars. 797 A. Estate and Gift Tax Generally. 797 B. Why a Power of Attorney Does Not Give Rise to Wealth Transfer Taxation. 804 C. The Impact of Fiduciary Duty in Other Transfer Tax Contexts. 806 IV.... |
2008 |