| Author | Title | Citation | Summary | Year |
| Thomas M. Shapiro |
RACE, HOMEOWNERSHIP AND WEALTH |
20 Washington University Journal of Law and Policy 53 (2006) |
Closing the racial wealth gap must be at the forefront of the civil rights agenda in the twenty-first century. This Article examines homeownership as a main policy strategy to move toward this goal. The Article opens by restating the crucial importance of closing the racial wealth gap, and offers an early assessment of this agenda. Next, the... |
2006 |
| A. Mechele Dickerson |
REGULATING BANKRUPTCY: PUBLIC CHOICE, IDEOLOGY, & BEYOND |
84 Washington University Law Review 1861 (2006) |
For almost a decade, members of Congress fiercely debated legislation that would make it harder for people to discharge their debts in bankruptcy. The legislation was finally enacted on April 20, 2005, when the Bankruptcy Abuse Prevention and Consumer Protection Act of 2005 (BAPCPA) was signed into law. BAPCPA became fully effective for cases... |
2006 |
| Stephen W. Mazza , Tracy A. Kaye |
RESTRICTING THE LEGISLATIVE POWER TO TAX IN THE UNITED STATES |
54 American Journal of Comparative Law 641 (Fall 2006) |
The Government's authority to impose taxes is one of its most pervasive and fundamental powers. In the United States, this power is granted to Congress by the U.S. Constitution with few explicit restrictions. Moreover, the courts in the United States almost invariably affirm the Government's power to tax in the face of constitutional challenges.... |
2006 |
| William P. Quigley |
REVOLUTIONARY LAWYERING: ADDRESSING THE ROOT CAUSES OF POVERTY AND WEALTH |
20 Washington University Journal of Law and Policy 101 (2006) |
I am convinced that if we are to get on the right side of the world revolution, we as a nation must undergo a radical revolution of values. We must rapidly begin the shift from a thing-oriented society to a person-oriented society. When machines and computers, profit motives and property rights are considered more important than people, the... |
2006 |
| Kathryn Lee Dietrich |
SAVING THE STATES FROM UNSUITABLE PLAINTIFFS: UNCOVERING THE LACK OF STANDING IN CHALLENGERS TO STATE INCOME TAX CREDITS FOR BUSINESS DEVELOPMENT |
36 Cumberland Law Review 343 (2005-2006) |
In October 2004, in Cuno v. DaimlerChrysler, a three-judge panel of the Sixth Circuit Court of Appeals struck down as unconstitutional a long-standing and widespread practice of states providing income tax credits as an incentive to encourage corporations to relocate or expand their operations in the offering state. The case was sparked by Ohio's... |
2006 |
| Joseph Bankman |
STATE TAX SHELTERS AND STATE TAXATION OF CAPITAL |
11 State and Local Tax Lawyer 141 (2006) |
State income tax is a most demanding area of practice. It requires knowledge of federal income tax, constitutional issues that play no role in federal income tax, and the substitutes at the state level for the income tax. I have not specialized in this field and will not address many of the important doctrinal distinctions or policy options that... |
2006 |
| Jerome Park Prather |
TAX EXEMPTION OF AMERICAN CHURCHES AND OTHER NONPROFITS: ONE ELECTION CYCLE AFTER BRANCH MINISTRIES V. ROSSOTTI |
94 Kentucky Law Journal 139 (2005-2006) |
On a Sunday morning in early October, three weeks before the 2004 presidential election, John Kerry, joined by politically prominent clergymen Jesse Jackson and Al Sharpton, stood at the pulpit of a Florida Baptist church and shared a message partly of faith and partly denouncing President George W. Bush. During the summer of 2004, the Bush... |
2006 |
| Jennifer Jolly-Ryan |
TEED OFF ABOUT PRIVATE CLUB DISCRIMINATION ON THE TAXPAYER'S DIME: TAX EXEMPTIONS AND OTHER GOVERNMENT PRIVILEGES TO DISCRIMINATORY PRIVATE CLUBS |
13 William and Mary Journal of Women and the Law 235 (Fall, 2006) |
Discrimination by bona fide private clubs is legal. It is a constitutionally protected activity under the First Amendment. In balancing individuals' freedom of association with civil rights laws, Congress specifically exempts private clubs from protections otherwise afforded to certain protected classes. Laws in the United States, however, go... |
2006 |
| Neil H. Buchanan |
THE CASE AGAINST INCOME AVERAGING |
25 Virginia Tax Review 1151 (Spring 2006) |
Should tax liability be based on annual income or on the average of a taxpayer's income earned over the space of several years (or even a lifetime)? This article assesses proposals to replace the current method of computing taxes with a system that would allow taxpayers to smooth out their income tax liabilities by offsetting high-income years with... |
2006 |
| Katherine Porter , Dr. Deborah Thorne |
THE FAILURE OF BANKRUPTCY'S FRESH START |
92 Cornell Law Review 67 (November, 2006) |
An untested assumption of Chapter 7 bankruptcy is that it rehabilitates debtors for a fresh start in the economy. Using original, longitudinal data, we examine this assumption against the realities of life after bankruptcy. Our findings challenge the fresh start as the theoretical underpinning for consumer bankruptcy relief. We found that just one... |
2006 |
| Susan Cleary Morse |
THE HOW AND WHY OF THE NEW PUBLIC CORPORATION TAX SHELTER COMPLIANCE NORM |
75 Fordham Law Review 961 (November, 2006) |
Tax fraud. Tax shelters. Aggressive tax planning. Figuring out the line between acceptable and unacceptable activity presents a challenge for every tax decision maker, and overseeing these choices involves not just substantive tax regulation, but attention to the decision-making process. This Article reviews how the Sarbanes-Oxley Act of 2002, tax... |
2006 |
| Matthew McMahan |
THE INTERNATIONAL EFFECTS OF THE ADOPTION OF A CONSUMPTION TAX IN THE UNITED STATES |
39 Vanderbilt Journal of Transnational Law 519 (3/1/2006) |
This Note concludes that through the adoption of a consumption tax the United States will benefit from both short- and long-term gains. This Note presents the advantages of consumption taxes and where relevant, discusses a specific consumption tax proposal--the Fairtax Plan. The Author responds to several critiques of consumption taxation,... |
2006 |
| Robert H. Sitkoff |
THE LURKING RULE AGAINST ACCUMULATIONS OF INCOME |
100 Northwestern University Law Review 501 (Special Issue 2006) |
The Rule Against Perpetuities is dying an ignoble death. To attract trust business and the lawyers' fees and trustees' commissions that come with it, twenty-one states have abolished the Rule as applied to interests in trust. These states have thus authorized perpetual trusts. Real money is at stake. In a recent empirical study, Max Schanzenbach... |
2006 |
| Arthur J. Cockfield |
THE RISE OF THE OECD AS INFORMAL "WORLD TAX ORGANIZATION" THROUGH NATIONAL RESPONSES TO E-COMMERCE TAX CHALLENGES |
8 Yale Journal of Law and Technology 136 (2006) |
This paper assesses national and international responses to tax challenges presented by cross-border electronic commerce. Ten years after these challenges were first identified, a survey of national government reactions shows that many countries have not passed any significant tax legislation or administrative guidance with respect to the taxation... |
2006 |
| Francine J. Lipman |
THE TAXATION OF UNDOCUMENTED IMMIGRANTS: SEPARATE, UNEQUAL, AND WITHOUT REPRESENTATION |
9 Harvard Latino Law Review 1 (Spring, 2006) |
Many Americans believe that undocumented immigrants are exploiting the United States economy. The widespread belief is that illegal aliens cost more in government services than they contribute to the economy. This belief is demonstrably false. [E]very empirical study of illegals' economic impact demonstrates the opposite .: undocumenteds... |
2006 |
| William B. Barker |
THE THREE FACES OF EQUALITY: CONSTITUTIONAL REQUIREMENTS IN TAXATION |
57 Case Western Reserve Law Review 1 (Fall, 2006) |
The government's power to tax has been described by the United States Supreme Court as an inherent power of sovereignty: The power . of taxation, operates on all persons and property belonging to the body politic and has its foundations in society itself. An important truth that can be learned from modern history is that the power to tax may... |
2006 |
| George H. Singer |
THE YEAR IN REVIEW: CASE LAW DEVELOPMENTS UNDER THE BANKRUPTCY ABUSE PREVENTION AND CONSUMER PROTECTION ACT OF 2005 |
82 North Dakota Law Review 297 (2006) |
I. INTRODUCTION. 304 II. CONSUMER BANKRUPTCY. 305 A. Debt Relief Agencies. 306 1. Attorneys Licensed to Practice Law and Admitted to Bar Are Not Debt Relief Agencies and Are Excused from Complying with BAPCPA's Requirements Regulating Such Parties. 307 2. Comfort Order Not Warranted Where No Live Case or Controversy Is Presented. 308 3. Lawyer... |
2006 |
| Andy Barlow, James Head |
WEALTH INEQUALITY PANEL |
3 Hastings Race and Poverty Law Journal 159 (Spring 2006) |
PROFESSOR ANDY BARLOW: What makes wealth so significant is that the accumulation of wealth or the disaccumulation of wealth is a measure of advantages or disadvantages over many generations. Unlike income, which is a measure of the momentary situation in a market, when we are looking at wealth and equality, we are looking at long-term advantages... |
2006 |
| Stephen Cohen , Laura Sager |
WHY CIVIL RIGHTS LAWYERS SHOULD STUDY TAX |
22 Harvard BlackLetter Law Journal 1 (Spring, 2006) |
Civil rights and income taxation may seem as far apart as any two legal subjects could be, but they actually intersect in a surprising number of significant ways. Consider the following examples. (1) A civil rights clinic taught by one of us uses the following tax problem: Your client has sued her employer for sex discrimination, including sexual... |
2006 |
| Anthony C. Infanti |
A TAX CRIT IDENTITY CRISIS? OR TAX EXPENDITURE ANALYSIS, DECONSTRUCTION, AND THE RETHINKING OF A COLLECTIVE IDENTITY |
26 Whittier Law Review 707 (Spring 2005) |
There is nothing unusual about the appearance of deconstructive arguments in the texts of non-deconstructionists . . . . - J. M. Balkin How to begin? A story to set the tone seems to work well, but my usual story line simply won't do the job this time. You see, I've recently begun my articles by tracing the thought process that led me to the... |
2005 |
| Sarah E. Waldeck |
AN APPEAL TO CHARITY: USING PHILANTHROPY TO REVITALIZE THE ESTATE TAX |
24 Virginia Tax Review 667 (Winter 2005) |
I. Introduction. 668 II. The Case for Strengthening the Tax. 674 A. Dramatic Wealth Concentration. 674 B. The Harms of Economic Inequality. 677 C. Appealing to a Sense of Fair Play. 680 D. Adding Teeth to the Tax. 683 III. Replacing the Charitable Deduction with a Charitable Credit. 687 A. Current Law. 687 B. The Charitable Credit. 690 IV.... |
2005 |
| Dr. Irit Haviv-Segal |
BANKRUPTCY LAW AND INEFFICIENT ENTITLEMENTS |
2 Berkeley Business Law Journal 355 (Symposium/Spring 2005) |
Abstract. 357 Introduction. 357 I. The Existing Literature. 360 A. Economic Goals vs. Social Goals. 360 B. Procedural Aims vs. Substantive Aims. 366 C. Micro-Economic Aims vs. Macro-Economic Aims. 368 II. Inefficient Entitlements and Legal Coercion. 370 A. General. 370 B. The Meaning and Sources of Inefficient Entitlements. 371 C. The Failure of... |
2005 |
| John Foster |
BANKRUPTCY ON THE BLACKBOARD: A COLLECTION OF GRAPHIC ILLUSTRATIONS USED IN THE TEACHING OF THE BANKRUPTCY COURSE AT THE UNIVERSITY OF NORTH DAKOTA SCHOOL OF LAW |
81 North Dakota Law Review 263 (2005) |
I. TYPES OF BANKRUPTCY AND THE ROLE OF THE TRUSTEE. 266 II. JURISDICTION UNDER THE BANKRUPTCY CODE: TOO MUCH AT FIRST UNDER THE 1978 CODE. 268 III. BANKRUPTCY JURISDICTION TODAY: THE CONGRESSIONAL FIX CREATED AFTER NORTHERN PIPELINE. 270 IV. APPEALS FROM BANKRUPTCY COURT. 272 V. THE AUTOMATIC STAY AND THE CO-DEBTOR STAY: AUTOMATIC STAY... |
2005 |
| Mitchell F. Crusto |
BLACKNESS AS PROPERTY: SEX, RACE, STATUS, AND WEALTH |
1 Stanford Journal of Civil Rights & Civil Liberties 51 (April, 2005) |
Using Critical Race Theory and legal history, this Article searches the roots of Justice Sandra Day O'Connor's rationale in Grutter v. Bollinger. It critically views Grutter as an anti-affirmative action case, contrary to popular belief, and uses Professor's Derrick Bell's interest-convergence principle to explain the law's regulation of... |
2005 |
| Jodi F. Manko |
COLLATERAL ESTOPPEL AND THE ROOKER-FELDMAN DOCTRINE: THE PROBLEMATIC EFFECT THESE PRECLUSION AND JURISDICTIONAL PRINCIPLES HAVE ON BANKRUPTCY LAW |
21 Emory Bankruptcy Developments Journal 579 (2005) |
In the realm of subject matter jurisdiction, the law has long recognized the notions of original, exclusive, and concurrent jurisdiction. While facially these concepts appear straightforward, applying them becomes complicated as various principles and policies compete in efforts to shift jurisdiction from one forum to another. This is the... |
2005 |
| Robert Yablon |
DEFYING EXPECTATIONS: ASSESSING THE SURPRISING RESILIENCE OF STATE DEATH TAXES |
59 Tax Lawyer 241 (Fall, 2005) |
[Editors' Note: The Tannenwald Writing Competition is sponsored by the Theodore Tannenwald, Jr. Foundation for Excellence in Scholarship and by the American College of Tax Counsel. Mr. Yablon's paper was awarded first prize in the 2004 competition.] C1-2TABLE OF CONTENTS I. INTRODUCTION. 242 II. A BRIEF HISTORY OF THE STATE DEATH TAX CREDIT. 244 A.... |
2005 |
| Nina J. Crimm |
DO FIDUCIARY DUTIES CONTAINED IN FEDERAL TAX LAWS EFFECTIVELY PROMOTE NATIONAL HEALTH CARE POLICIES AND PRACTICES? |
15 Health Matrix: Journal of Law-Medicine 125 (Winter, 2005) |
Contemporary nonprofit hospitals are big, complicated, and highly regulated businesses. As health providers, both acute care and specialized hospitals must contend with and operate under continuous tensions and pressures. These strains arise as a result of intertwined external and internal factors. Among these factors is the complicated and... |
2005 |
| Michelle Hanlon, Stacie Kelley Laplante, Terry Shevlin, University of Michigan, University of Georgia, University of Washington |
EVIDENCE FOR THE POSSIBLE INFORMATION LOSS OF CONFORMING BOOK INCOME AND TAXABLE INCOME |
48 Journal of Law & Economics 407 (October, 2005) |
Recent corporate accounting reporting scandals and aggressive corporate tax shelters have led for calls for regulatory reform. One such call is to conform (or reduce the gap between) the calculation of book and taxable income. Proponents of conformity focus on perceived benefits while ignoring possible costs. We examine one possible cost: the loss... |
2005 |
| Richard I. Aaron |
HOORAY FOR GIBBERISH! A GLOSSARY OF BANKRUPTCY SLANG FOR THE OCCASIONAL PRACTITIONER OR BEWILDERED JUDGE |
3 DePaul Business & Commercial Law Journal 141 (Winter 2005) |
I know you guys have your own language. But if you want me to rule on these motions you're going to have to let me in on it, explained the United States District Judge during argument in a hearing addressing first day orders of a corporate reorganization. Gobbledygook keeps out not only the layperson; it excludes the essential professional, too,... |
2005 |
| Laura Spitz |
I THINK, THEREFORE I AM; I FEEL, THEREFORE I AM TAXED: DÉSCARTES, TORT REFORM, AND THE CIVIL RIGHTS TAX RELIEF ACT |
35 New Mexico Law Review 429 (Spring, 2005) |
[A] society's choice of a system of taxation speaks volumes about what that society values and believes. [I]mposing a tax-any tax-is both powerful and manipulative. I want to thank you for including me today, especially as everything I don't know about U.S. tort law could fill several large textbooks, and almost everything I do know, I learned from... |
2005 |
| Robert H. Sitkoff, Max M. Schanzenbach |
JURISDICTIONAL COMPETITION FOR TRUST FUNDS: AN EMPIRICAL ANALYSIS OF PERPETUITIES AND TAXES |
115 Yale Law Journal 356 (November, 2005) |
ABSTRACT. This Article presents the first empirical study of the domestic jurisdictional competition for trust funds. To allow donors to exploit a loophole in the federal estate tax, since 1986 a host of states have abolished the Rule Against Perpetuities as applied to interests in trust. To allow individuals to shield assets from creditors, since... |
2005 |
| Tomer Blumkin , Yoram Margalioth |
ON THE LIMITS OF REDISTRIBUTIVE TAXATION: ESTABLISHING A CASE FOR EQUITY-INFORMED LEGAL RULES |
25 Virginia Tax Review 1 (Summer 2005) |
I. Introduction. 2 II. Tax Versus Legal Rules: A Concise History of the Debate. 4 A. The Bargaining-Around Argument. 4 B. Haphazardness. 5 C. The Double Distortion Argument. 6 III. Administrative and Compliance Costs. 11 IV. When the Form of Redistribution has an Intrinsic Value. 14 V. When the Most Efficient Legal Rule is Relatively Too Costly.... |
2005 |
| |
Piercing the Corporate Veil of a Bankruptcy Debtor: Distinguishing the Bankruptcy Estate's Distinctive Roles as Successor to the Debtor and as "Super Creditor" |
25 Bankruptcy Law Letter 1 (9/1/2005) |
The state-law remedy of piercing the corporate veil is an exception to the normal rule that corporate shareholders are not personally liable for the debts of the corporation. As Cardozo once said, piercing the corporate veil is a rather enigmatic doctrine, enveloped in the mists of metaphor, much like the construct of the corporation itself.... |
2005 |
| John A. E. Pottow |
PROCEDURAL INCREMENTALISM: A MODEL FOR INTERNATIONAL BANKRUPTCY |
45 Virginia Journal of International Law 935 (Summer 2005) |
I. Introduction. 936 II. The Transnational Insolvency Debate. 940 A. Insolvency Law Generally. 940 B. The International Perspective. 943 C. The Tradition: Territorialism. 944 D. The Promised Land: Universalism. 947 E. Modifications. 952 III. UNCITRAL Model Law: What It Purports to Do. 957 A. Previous International Attempts at Reform. 957 B.... |
2005 |
| Myron Orfield |
RACIAL INTEGRATION AND COMMUNITY REVITALIZATION: APPLYING THE FAIR HOUSING ACT TO THE LOW INCOME HOUSING TAX CREDIT |
58 Vanderbilt Law Review 1747 (11/1/2005) |
I. Introduction. 1749 II. The Regional Problem of Segregation and Concentrated Poverty. 1754 A. Housing Discrimination and Concentrated Poverty. 1754 B. Resegregation and Racial Change. 1757 C. Harms of Residential Segregation and Concentrated Poverty. 1759 D. Benefits of Racial and Socioeconomic Integration. 1761 III. History and Interpretation of... |
2005 |
| Professor Laura A. Quigley |
REPARATION RIGHTS TAX RELIEF RESTORES HUMAN RIGHTS AS A CIVIL RIGHT IN TAX TORT REFORM |
40 Valparaiso University Law Review 41 (Fall, 2005) |
[D]amages that aim to substitute for a victim's physical or personal well-being-[are] personal assets that the Government does not tax and would not have taxed had the victim not lost them. The Small Business Job Protection Act of 1996 (1996 Act) made damages from discrimination cases taxable, including recoveries for emotional distress. This... |
2005 |
| Rachael M. Jackson |
RESPONDING TO THREATS OF BANKRUPTCY ABUSE IN A POST-ENRON WORLD: TRUSTING THE BANKRUPTCY JUDGE AS THE GUARDIAN OF DEBTOR ESTATES |
2005 Columbia Business Law Review 451 (2005) |
I. Introduction. 452 II. An Overview of Asset Sales in Bankruptcy. 455 A. Selling Assets within Reorganization Plans. 457 B. Section 363 Sales. 460 C. Tools of Bankruptcy Sales. 465 1. Sales Protection Devices: Lockup Agreements and Break-up Fees. 465 2. Methods of Conducting Section 363 Sales. 468 III. Sources of Power for Bankruptcy Courts. 470... |
2005 |
| Timothy A. Rybacki |
SEPARATION ANXIETY: THE REPATRIATION OF FOREIGN TAX CREDITS WITHOUT ASSOCIATED INCOME VIA THE TECHNICAL TAXPAYER RULE'S JOINT AND SEVERAL LIABILITY PROVISION |
19 Emory International Law Review 1575 (Fall 2005) |
In February 2005, as much to its own surprise as anyone else's, Doyle auction house of New York sold a pair of century-old paintings for an impressive $590,400. An art aficionado might say that just over a half million dollars for two masterpieces is to be expected--after all, priceless often conjures images of the world's most important works of... |
2005 |
| Theresa M. Beiner , Robert B. Chapman |
TAKE WHAT YOU CAN, GIVE NOTHING BACK: JUDICIAL ESTOPPEL, EMPLOYMENT DISCRIMINATION, BANKRUPTCY, AND PIRACY IN THE COURTS |
60 University of Miami Law Review 1 (10/1/2005) |
Mullroy: What's your purpose in Port Royal, Mr. Smith? Murtogg: Yeah, and no lies. Jack Sparrow: Well, then, I confess, it is my intention to commandeer one of these ships, pick up a crew in Tortuga, raid, pillage, plunder and otherwise pilfer my weasely black guts out. Murtogg: I said no lies. Mullroy: I think he's telling the truth. Murtogg: If... |
2005 |
| Anthony C. Infanti |
TAX PROTEST, "A HOMOSEXUAL," AND FRIVOLITY: A DECONSTRUCTIONIST MEDITATION |
24 Saint Louis University Public Law Review 21 (2005) |
Even though a state may recognize a union of two people of the same sex as a legal marriage for the purposes within that state's authority, that recognition has no effect for purposes of federal law. A taxpayer in such a relationship may not claim the status of a married person on the federal income tax return. -- The Internal Revenue Service I... |
2005 |
| Danshera Cords |
TAX PROTESTORS AND PENALTIES: ENSURING PERCEIVED FAIRNESS AND MITIGATING SYSTEMIC COSTS |
2005 Brigham Young University Law Review 1515 (2005) |
For voluntary self-assessment to be both meaningful and productive of revenues, the citizens must not only have confidence in the fairness of the tax laws, but also in the uniform and vigorous enforcement of these laws. Each year hundreds of thousands of taxpayers use abusive schemes to avoid paying some or all of their federal income taxes. Tax... |
2005 |
| David G. Duff |
THE ABOLITION OF WEALTH TRANSFER TAXES: LESSONS FROM CANADA, AUSTRALIA, AND NEW ZEALAND |
3 Pittsburgh Tax Review 71 (Fall, 2005) |
When the U.S. Congress voted to phase-out the federal estate tax by 2010 and President Bush signed the legislation in June 2001, the United States joined a small but growing number of developed countries in which taxes on the transfer of wealth have been abolished. In Canada, federal gift and estate taxes were repealed in 1972 and provincial wealth... |
2005 |
| Nathalie Martin |
THE ROLE OF HISTORY AND CULTURE IN DEVELOPING BANKRUPTCY AND INSOLVENCY SYSTEMS: THE PERILS OF LEGAL TRANSPLANTATION |
28 Boston College International and Comparative Law Review 1 (Winter, 2005) |
Abstract: In this Article, Professor Nathalie Martin examines societal attitudes toward debt and financial failure in the context of two global trends, the liberalization of bankruptcy and insolvency laws, and the increased availability of consumer credit around the world. The Article begins with a description of the history of the U.S. economy,... |
2005 |
| Mark Andrew Snider |
THE SUBURBAN ADVANTAGE: ARE THE TAX BENEFITS OF HOMEOWNERSHIP DEFENSIBLE? |
32 Northern Kentucky Law Review 157 (2005) |
I. Introduction II. Operation of Applicable I.R.C. Sections A. I.R.C. § 163(h)(3) B. I.R.C. § 164(a)(1) C. I.R.C. § 121 III. Suburban Homeownership Statistics A. I.R.C. § 163(h)(3) B. I.R.C. § 164(a)(1) C. I.R.C. § 121 IV. Analysis A. Arguments Against Homeownership Tax Benefits 1. General Arguments Against Homeownership Tax Benefits 2. Arguments... |
2005 |
| Dorothy A. Brown |
THE TAX TREATMENT OF CHILDREN: SEPARATE BUT UNEQUAL |
54 Emory Law Journal 755 (Spring 2005) |
Introduction. 757 I. Tax Benefits for Families with Children. 765 A. Earned Income Tax Credit. 765 1. Who Is Eligible?. 765 2. EITC Calculations: How Much?. 770 3. Government Scrutiny and the EITC. 773 B. Child Tax Credit. 782 1. Who Is Eligible?. 782 2. CTC Calculations: How Much?. 788 C. Comparison of the EITC and the CTC. 788 D. Separate but... |
2005 |
| Bryan W. Leach |
THE UNFINISHED BUSINESS OF BANKRUPTCY REFORM: A PROPOSAL TO IMPROVE THE TREATMENT OF SUPPORT CREDITORS |
115 Yale Law Journal 247 (10/1/2005) |
Amid the controversy surrounding the recently enacted Bankruptcy Abuse Prevention and Consumer Protection Act of 2005 (2005 Act), few commentators have focused on the Act's provisions designed to enhance the protection of support creditors--a class of creditors consisting mostly of divorcees and single mothers who are owed child support, alimony,... |
2005 |
| Michael Simoni |
TUNING UP THE MOTOR CITY: THE VIABILITY OF RESTRUCTURING DETROIT'S OPPRESSIVE PROPERTY TAX SYSTEM WITHIN THE BOUNDARIES OF MICHIGAN'S CONSTITUTION |
51 Wayne Law Review 1309 (Fall, 2005) |
Detroit, once one of the great beacons of American industrialism, culture, and society, has, over the last half-century, decayed into the prototypical American urban prairie. As the city's steady decline continues, and in the face of a budget crisis, the need for action to revitalize Detroit becomes more critical. One avenue of relief is through... |
2005 |
| Daniel M. Schneider |
USING THE SOCIAL BACKGROUND MODEL TO EXPLAIN WHO WINS FEDERAL APPELLATE TAX DECISIONS: DO LESS TRADITIONAL JUDGES FAVOR THE TAXPAYER? |
25 Virginia Tax Review 201 (Summer 2005) |
I. Introduction. 202 II. Literature. 205 III. Methodology. 209 A. Data and Variables. 210 1. Data. 210 2. Variables. 212 B. Statistical Analysis. 219 IV. Results. 221 A. Descriptive Statistics. 221 1. Frequencies - Who Were the Judges and Who Won?. 221 2. Statistically Significant Patterns. 225 B. Logistic Regressions - Predicting Who Will Win. 227... |
2005 |
| Wendy B. Scott |
"CSI" AFTER GRUTTER V. BOLLINGER: SEARCHING FOR EVIDENCE TO CONSTRUCT THE ACCUMULATION OF WEALTH AND ECONOMIC DIVERSITY AS COMPELLING STATE INTERESTS |
13 Temple Political & Civil Rights Law Review 927 (Spring 2004) |
Economic empowerment is the civil rights of today. The only thing most working-class people have to pass on to their children is a house. We have to understand the importance of building wealth. Whiteness has monetary value. Knowing the origin and nature of the value of race is essential in any analysis of Black America's dilemma. Modern... |
2004 |
| Mylinh Uy |
"TAX AND RACE: THE IMPACT ON ASIAN AMERICANS" |
11 Asian Law Journal 117 (May, 2004) |
Articles about tax law often begin by invoking Benjamin Franklin's famous phrase: In this world nothing is certain but death and taxes. As the Internal Revenue Code (hereinafter Code) increases in complexity, the certainty of taxes seems more and more illusory. For many taxpayers, taxes are more unpredictable than certain. Continued changes add... |
2004 |