| Author | Title | Citation | Summary | Year |
| 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 |
| Robert B.Chapman |
A MATTER OF TRUST, OR WHY "ERISA-QUALIFIED" IS "NONSENSE UPON STILTS" : THE TAX AND BANKRUPTCY TREATMENT OF SECTION 457 DEFERRED COMPENSATION PLANS AS EXEMPLAR |
40 Willamette Law Review 1 (Winter 2004) |
My propositions serve as elucidations in the following way: anyone who understands me eventually recognizes them as nonsensical, when he has used them as steps to climb up beyond them. He must, so to speak, throw away the ladder after he has climbed up it. He must transcend these propositions, and then he will see the world aright. I. Introduction.... |
2004 |
| Robert B. Chapman |
A Matter of Trust, or Why "ERISA-Qualified" is "Nonsense Upon Stilts": The Tax and Bankruptcy Treatment of Section 457 Deferred Compensation Plans as Exemplar |
13 Journal of Bankruptcy Law and Practice 1 (2004) |
My propositions serve as elucidations in the following way: anyone who understands me eventually recognizes them as nonsensical, when he has used them as steps to climb up beyond them. He must, so to speak, throw away the ladder after he has climbed up it. He must transcend these propositions, and then he will see the world aright. I'll gladly pay... |
2004 |
| Charles W. Mooney, Jr. |
A NORMATIVE THEORY OF BANKRUPTCY LAW: BANKRUPTCY AS (IS) CIVIL PROCEDURE |
61 Washington and Lee Law Review 931 (Summer, 2004) |
This paper develops a normative theory of bankruptcy law called procedure theory. The core of procedure theory is that bankruptcy law exists in order to maximize the recoveries for holders of legal entitlements (rightsholders) in respect of a financially distressed debtor. Bankruptcy law in the United States is a branch of civil procedure and... |
2004 |
| Lynn M. LoPucki |
A TEAM PRODUCTION THEORY OF BANKRUPTCY REORGANIZATION |
57 Vanderbilt Law Review 741 (April, 2004) |
I. Introduction. 742 II. The Creditors' Bargain Theory of Bankruptcy. 744 III. The Team Production Theory of Corporate Law. 749 A. The Theory. 749 B. Competing Theories. 752 IV. The Team Production Theory of Bankruptcy Reorganization. 754 A. Incorporation of Bankruptcy Reorganization in the Team Production Contract. 755 B. Reconciling Team... |
2004 |
| Sagit Leviner |
AFFORDABLE HOUSING AND THE ROLE OF THE LOW INCOME HOUSING TAX CREDIT PROGRAM: A CONTEMPORARY ASSESSMENT |
57 Tax Lawyer 869 (Summer, 2004) |
A home is certainly more than a shelter. A home is the nexus of an individual and his family's life. It is the haven from which one goes forth to seek his fortune and to which he retreats from daily strife. Good housing is not a guarantor of good citizenship, success in life, or economic achievement. Yet good housing has valuable social and... |
2004 |
| Erin K. Healy |
ALL'S FAIR IN LOVE AND BANKRUPTCY? ANALYSIS OF THE PROPERTY REQUIREMENT FOR SECTION 109 ELIGIBILITY AND ITS EFFECT ON FOREIGN DEBTORS FILING IN U.S. BANKRUPTCY COURTS |
12 American Bankruptcy Institute Law Review 535 (Winter 2004) |
A financially troubled foreign entity's preference for the United States Bankruptcy Code (hereinafter the Code) over the bankruptcy laws of its home country is hardly a new phenomenon. Section 109(a) of the Code enumerates eligibility requirements for insolvency proceedings and states that a foreign entity is eligible for treatment under the U.S.... |
2004 |
| Lee Harris |
'ASSESSING' DISCRIMINATION: THE INFLUENCE OF RACE IN RESIDENTIAL PROPERTY TAX ASSESSMENTS |
20 Journal of Land Use & Environmental Law 1 (Fall, 2004) |
C1-3Table of Contents I. Introduction. 2 II. Methodology. 5 A. Method. 6 B. Data Source. 10 III. Findings. 12 A. General Evidence of Racial Disparity in Property Tax Assessments. 13 B. Residential Type. 17 C. Tenure. 20 D. Sales Price. 23 E. Assessments. 28 F. Regression Analysis. 30 G. Potential Criticisms. 32 IV. Probable Explanations. 33 A.... |
2004 |
| A. Mechele Dickerson |
BANKRUPTCY AND MORTGAGE LENDING: THE HOMEOWNER DILEMMA |
38 John Marshall Law Review 19 (Fall 2004) |
Homeownership: perhaps the symbol of the good life in America, undeniably the key to achieving the American Dream, and a large component of household wealth. While houses most commonly serve as shelter, they also serve as a forced savings device. Homeowners can, however, withdraw their savings and use the cash they built up in their homes if... |
2004 |
| Barry E. Adler |
BANKRUPTCY PRIMITIVES |
12 American Bankruptcy Institute Law Review 219 (Spring, 2004) |
On the 25th Anniversary of the Bankruptcy Code, the American Bankruptcy Institute has called an academic symposium to assess where bankruptcy law has been in the last quarter century and where it is going or, perhaps more accurately, where it should go. I will leave to others the nuance of bankruptcy history. I will paint with a broad brush to give... |
2004 |
| Sayward Byrd |
CIVIL RIGHTS AND THE "TWINKIE" TAX: THE 900-POUND GORILLA IN THE WAR ON OBESITY |
65 Louisiana Law Review 303 (Fall, 2004) |
It is somewhat of an understatement to say that overweight and obese people are presently unpopular in our culture. They are, on the whole, subject to greater expenses, paying more for plus-sized clothing, two seats on an airplane (required now by many airlines), and spending on average seven hundred dollars more per year on medical bills,... |
2004 |
| Gregg D. Polsky , Stephen F. Befort |
EMPLOYMENT DISCRIMINATION REMEDIES AND TAX GROSS UPS |
90 Iowa Law Review 67 (October, 2004) |
Introduction. 69 I. Adverse Tax Consequences. 71 A. The Bunching Problem. 74 B. The AMT Trap. 78 1. Description of the Trap. 78 2. Source of the Trap. 82 3. Inclusion/Deduction vs. Exclusion. 83 4. Does it Matter Whether the Fees Are Paid Pursuant to a Judgment Rather than a Settlement?. 88 II. Cases That Have Directly Addressed the Gross Up... |
2004 |
| Richard I. Aaron |
FESTSCHRIFT FOR RUTH ANN AND JAMES WILSON: A REVIEW OF CONSUMER BANKRUPTCY IN GLOBAL PERSPECTIVE |
12 American Bankruptcy Institute Law Review 521 (Winter 2004) |
The good news is that the scholars of the United Kingdom, Australia, Brazil, China, The Netherlands, Israel, New Zealand, Portugal, Finland, Canada, France, and Germany, join those of the United States to dwell upon the steep curve of overburdened consumer debtors in Consumer Bankruptcy in Global Perspective. The bad news is that they agree only... |
2004 |
| William Choslovsky |
FIVE THINGS EVERY LAWYER SHOULD KNOW ABOUT BANKRUPTCY AND REORGANIZATION LAW |
18-APR CBA Record 40 (April, 2004) |
Bankruptcy. It is a word both dreaded and feared by most practitioners. However, all is not necessarily woe. As with most things, knowledge is power and being forewarned is often forearmed. Moreover, in today's day and age - where bankruptcy is used as much as a strategic tool as it is a death sentence - a minimal understanding of bankruptcy is... |
2004 |
| Lynn Lu |
FLUNKING THE METHODOLOGY TEST: A FLAWED TAX-EXEMPTION STANDARD FOR EDUCATIONAL ORGANIZATIONS THAT "ADVOCATE[] A PARTICULAR POSITION OR VIEWPOINT" |
29 New York University Review of Law and Social Change 377 (2004) |
If the power to tax involves the power to destroy, the power to exempt involves the power to let flourish. Pursuant to the Taxing Clause, Congress may grant exemptions from federal income taxation as a matter of legislative grace. Congress has seen fit to bestow this favor upon a wide range of organizations, including social welfare and mutual... |
2004 |
| Matthew L.M. Fletcher |
IN PURSUIT OF TRIBAL ECONOMIC DEVELOPMENT AS A SUBSTITUTE FOR RESERVATION TAX REVENUE |
80 North Dakota Law Review 759 (2004) |
In the crime film The Usual Suspects, the characters investigate the existence and identity of a mysterious Turkish criminal mastermind known as Keyser Soze. During the film, the police interrogate a petty criminal crippled by cerebral palsy named Verbal Kint who spins a web of stories about Soze after being arrested during a murderous, violent... |
2004 |
| Patrick Bolton , David A. Skeel, Jr. |
INSIDE THE BLACK BOX: HOW SHOULD A SOVEREIGN BANKRUPTCY FRAMEWORK BE STRUCTURED? |
53 Emory Law Journal 763 (2004) |
For at least two decades now, commentators have suggested that international policymakers should establish a sovereign bankruptcy regime. The reasoning is quite simple. Given that financially distressed sovereign debtors face many of the same problems that justify personal and corporate bankruptcy, such as the difficulty of coordinating the... |
2004 |
| Jack E. Karns |
JUSTIFYING THE NONPROFIT HOSPITAL TAX EXEMPTION IN A COMPETITIVE MARKET ENVIRONMENT |
13 Widener Law Journal 383 (2004) |
C1-3Table of Contents I. Introduction and Background. 384 II. Tax Policy and Nonprofit Hospitals. 395 III. The Contemporary Nonprofit Hospital Exemption. 405 A. The Operational Test. 408 B. Commerciality or Charity. 415 IV. Intermediate Sanctions. 425 A. Statutory Provisions. 425 B. Private Inurement and Benefit. 432 V. Collateral Issues. 449 A.... |
2004 |
| Brant J. Hellwig , Gregg D. Polsky |
LITIGATION EXPENSES AND THE ALTERNATIVE MINIMUM TAX |
6 Florida Tax Review 899 (2004) |
L1-5,T5Introduction 900 I. L2-5,T5The AMT Trap 901 A. L3-5,T5An Example 901 B. L3-5,T5Tax Policy Implications 902 C. L3-5,T5Which Method Applies? 903 1. L4-5,T5The Circuit Court Split 903. 2. L4-5,T5Critical Analysis of the Circuit Decisions 906. a. Critique of the Minority View. 906 b. Critique of the Majority View. 908 c. The (Ir) Relevance of... |
2004 |
| Susan Block-Lieb |
MANDATORY PROTECTIONS AS VEILED PUNISHMENTS: DEBTOR EDUCATION IN H.R. 975, THE BANKRUPTCY ABUSE AND CONSUMER PROTECTION ACT OF 2003 |
69 Brooklyn Law Review 425 (Winter, 2004) |
Judging from the title of pending bankruptcy legislation, H.R. 975 the Bankruptcy Abuse and Consumer Protection Act of 2003 one could reasonably presume that the proposed bill is intended to reaffirm consumer bankruptcy law as consumer protection law and strengthen the social safety net provided to consumer debtors by means of the bankruptcy... |
2004 |
| Melissa B. Jacoby |
NEGOTIATING BANKRUPTCY LEGISLATION THROUGH THE NEWS MEDIA |
41 Houston Law Review 1091 (Winter 2004) |
I. Introduction. 1092 II. Legislative Development and the Prominent Bankruptcy Story. 1095 A. 105th Congress (1997-1998). 1098 B. 106th Congress (1999-2000). 1102 C. 107th Congress (2001-2002). 1104 D. 108th Congress (2003-2004). 1105 III. The Relevance of Media Treatment to Developments in Bankruptcy Legislation. 1107 IV. Three Prominent Emerging... |
2004 |
| David A. Brennen |
RACE AND EQUALITY ACROSS THE LAW SCHOOL CURRICULUM: THE LAW OF TAX EXEMPTION |
54 Journal of Legal Education 336 (September, 2004) |
What is the relevance of race to tax law? The race issues are apparent when one studies a subject like constitutional law. The Constitution concerns itself explicitly with such matters as defining rights of citizenship, allocating powers of government, and determining rights with respect to property. Given the history of our countrywith slavery... |
2004 |
| A. Mechele Dickerson |
RACE MATTERS IN BANKRUPTCY |
61 Washington and Lee Law Review 1725 (Fall, 2004) |
C1-6Table of Contents I. L2-5,T5Introduction 1726 II. L2-5,T5Bankruptcy Relief 1727 A. L3-5,T5Goals 1727 B. L3-5,T5Structure 1731 1. L4-5,T5Treatment of Debts 1731. 2. L4-5,T5Treatment of Assets 1735. C. L3-5,T5Criticisms and Uses of Existing Bankruptcy Laws 1738 D. L3-5,T5Costs 1741 III. L2-5,T5Racial Impact of Bankruptcy Relief 1743 A.... |
2004 |
| David A. Skeel, Jr. |
RACIAL DIMENSIONS OF CREDIT AND BANKRUPTCY |
61 Washington and Lee Law Review 1695 (Fall, 2004) |
C1-4Table of Contents I. L2-3,T3Introduction 1695. II. L2-3,T3The Mystery of the Missing Bankruptcy Practice: Credit and Race in the Middle Decades 1698. A. A Brief Overview of a Prominent Black Philadelphia Law Firm. 1699 B. Explaining the Absence of Bankruptcy. 1700 III. L2-3,T3Credit Cards, Bankruptcy, and Consumer Protection in the 1970s 1706.... |
2004 |
| Eric J. Gouvin |
RADICAL TAX REFORM, MUNICIPAL FINANCE, AND THE CONSERVATIVE AGENDA |
56 Rutgers Law Review 409 (Winter 2004) |
Proponents of a consumption tax system to replace the federal income tax typically couch their support for radical tax reform in the language of traditional tax policy goals. They claim that their reform plans promote the goals of simplicity, economic efficiency, stability, and equity. This Article examines how well the proposed tax reforms will... |
2004 |
| Cynthia Blum |
SHARING BANK DEPOSIT INFORMATION WITH OTHER COUNTRIES: SHOULD TAX COMPLIANCE OR PRIVACY CLAIMS PREVAIL? |
6 Florida Tax Review 579 (2004) |
I. L2-4,T4The Rationale for the Regulation 584 A. L3-4,T4The IRS Explanation 584. 1. Detecting U.S. Taxpayers Posing as Foreigners. 584 2. Facilitating Information Exchange with Other Countries. 587 B. L3-4,T4Why the IRS Wants to Achieve Broader Information Sharing with Other Countries 590. 1. The Prevalence of Tax Evasion through Offshore... |
2004 |
| Ryan P. Rivera |
STATE HOMESTEAD EXEMPTIONS AND THEIR EFFECT ON FEDERAL BANKRUPTCY LAWS |
39 Real Property, Probate and Trust Journal 71 (Spring, 2004) |
Editors' Synopsis: This Article contains an overview of the history of the federal bankruptcy law and the federal homestead exemption. The author argues that varying state homestead exemption laws have created a chaotic and nonuniform system, and he discusses recent proposals to amend the federal exemption that will produce greater uniformity. I.... |
2004 |
| Mitchell A. Kane |
STRATEGY AND COOPERATION IN NATIONAL RESPONSES TO INTERNATIONAL TAX ARBITRAGE |
53 Emory Law Journal 89 (Winter 2004) |
I. Introduction. 90 II. What Is International Tax Arbitrage?. 96 A. Definitional Criteria. 96 B. Definitions Based on Inconsistency and Degrees of Difference. 97 C. Taxpayer Intent. 99 D. Government Intent. 101 E. Analogy to Economic Arbitrage. 101 1. Risk. 102 2. Elimination of Arbitrage. 107 3. Money Machine. 109 F. Price Indifference--Rule... |
2004 |
| Michael Littlewood |
TAX COMPETITION: HARMFUL TO WHOM? |
26 Michigan Journal of International Law 411 (Fall 2004) |
I. Introduction. 412 II. The OECD Project on Harmful Tax Competition. 417 A. The 1998 Report. 419 B. Tax Havens. 421 C. Harmful Preferential Tax Regimes. 422 D. Remedies. 424 E. The 2000 Report. 427 F. Preferential Tax Regimes in Member Countries. 427 G. The OECD's List of Tax Havens. 429 H. Preferential Tax Regimes in Non-Member Countries. 431 I.... |
2004 |
| Joni Larson |
TAX EVIDENCE II: A PRIMER ON THE FEDERAL RULES OF EVIDENCE AS APPLIED BY THE TAX COURT |
57 Tax Lawyer 371 (Winter, 2004) |
C1-3TABLE OF CONTENTS I. INTRODUCTION. 373 II. GENERAL PROVISIONS. 374 Rule 101. Scope. 374 Rule 102. Purpose and Construction. 374 Rule 103. Rulings on Evidence. 375 Rule 104. Preliminary Questions. 377 Rule 105. Limited Admissibility. 378 Rule 106. Remainder of or Related Writings or Recorded Statements. 379 III. JUDICIAL NOTICE. 381 Rule 201.... |
2004 |
| Elmer Dean Martin III |
TAX NEWS & VIEWS |
27 California Bankruptcy Journal 289 (2004) |
George v. Uninsured Employers Fund has held that amounts claimed by the California Uninsured Employers Fund (Fund) are dischargeable because they are not excise taxes. George was found liable for failure to carry workers' compensation insurance to cover employee injuries. One of George's employees was injured, collected from the Fund and the Fund... |
2004 |