| Author | Title | Citation | Summary | Year |
| Arthur J. Cockfield |
DESIGNING TAX POLICY FOR THE DIGITAL BIOSPHERE: HOW THE INTERNET IS CHANGING TAX LAWS |
34 Connecticut Law Review 333 (Winter, 2002) |
The Internet is driving significant changes to aspects of United States domestic and international tax policy despite the initial insistence by tax authorities that traditional tax laws would suffice to address emerging challenges. This Article discusses how these traditional tax laws are often unsuitable when applied to economic activities that... |
2002 |
| Rebecca M. Burns |
KILLING THEM WITH KINDNESS: HOW CONGRESS IMPERILS WOMEN AND CHILDREN IN BANKRUPTCY UNDER THE FACADE OF PROTECTION |
76 American Bankruptcy Law Journal 203 (Spring, 2002) |
In the 107th Congress slightly varying versions of the Bankruptcy Reform Act of 2001 were passed very quickly by the House and the Senate with little initial debate. The Bankruptcy Reform Act of 2001 still deserves critical attention because it is being justified in part as helping and protecting women and children. If the Act becomes law, not only... |
2002 |
| Duncan Kennedy |
LEGAL ECONOMICS OF U.S. LOW INCOME HOUSING MARKETS IN LIGHT OF "INFORMALITY" ANALYSIS |
4 Journal of Law in Society 71 (Fall, 2002) |
This essay proposes a general framework for understanding the phenomenon of neighborhood transitions in low income housing markets in large urban areas. It is an attempt to bring to bear on typical Unitedstatesean phenomena the insights of a number of legal and nonlegal disciplines and subdisciplines that have up to now had little to say to one... |
2002 |
| John Warren Kindt , John K. Palchak |
LEGALIZED GAMBLING'S DESTABILIZATION OF U.S. FINANCIAL INSTITUTIONS AND THE BANKING INDUSTRY: ISSUES IN BANKRUPTCY, CREDIT, AND SOCIAL NORM PRODUCTION |
19 Bankruptcy Developments Journal 21 (2002) |
Introduction. 22 I. Delimitation of Problems. 24 A. Legalized Gambling as a Cause of New Gambling Addictions, Bankruptcies, and Crime in the United States. 24 1. The Social Costs of Gambling: Pathological (Addicted) Gamblers. 26 2. The Social Costs of Gambling: Bankruptcies. 28 3. The Social Costs of Gambling: Crime. 36 B. The Intersection of... |
2002 |
| Marjorie E. Kornhauser |
LEGITIMACY AND THE RIGHT OF REVOLUTION: THE ROLE OF TAX PROTESTS AND ANTI-TAX RHETORIC IN AMERICA |
50 Buffalo Law Review 819 (Fall 2002) |
Do you know what it's called when someone else controls the fruits of your labor. It is tax slavery by the government. [The current tax system] limits our freedoms . . . [and] breeds tyranny . . . . The income tax is unconstitutional . . . . [T]he Constitution has been so assaulted by the 16th amendment and other acts of Congress that it barely... |
2002 |
| George W. Kuney |
MISINTERPRETING BANKRUPTCY CODE SECTION 363(F) AND UNDERMINING THE CHAPTER 11 PROCESS |
76 American Bankruptcy Law Journal 235 (Spring, 2002) |
Seemingly slight misinterpretations can dramatically alter an entire statutory scheme. Like small cracks along a rock face, these slight imperfections provide toeholds for roots, ice, wind and water that will eventually erode the entire surface. Courts faced with interpretation of Bankruptcy Code § 363(f) prove this to be all too true. Multiple... |
2002 |
| Karen B. Brown |
MISSING AFRICA: SHOULD U.S. INTERNATIONAL TAX RULES ACCOMMODATE INVESTMENT IN DEVELOPING COUNTRIES? |
23 University of Pennsylvania Journal of International Economic Law 45 (Spring 2002) |
We're the . . . United States. Do we need Africa? The nations of the sub-Saharan portion of the African continent have recently attracted the attention of U.S. policymakers. The U.S. House of Representatives and Senate held a series of hearings on trade relations with Africa in 1995, 1996, 1997, and 1999. In 1997, President Clinton announced a... |
2002 |
| Robert B. Chapman |
MISSING PERSONS: SOCIAL SCIENCE AND ACCOUNTING FOR RACE, GENDER, CLASS, AND MARRIAGE IN BANKRUPTCY |
76 American Bankruptcy Law Journal 347 (Summer, 2002) |
There is no such thing as society. There are individual men and women, and there are families. A unit is the unit of analysis for an effect if and only if that effect is assessed against the variations among those units. [T]here is only one principle that can be defended under all circumstances and in all stages of human development. It is the... |
2002 |
| Robert J. Desiderio, , James La Fata, , Maria Siemel McCulley |
NEW MEXICO TAXES: TAKING ANOTHER LOOK |
32 New Mexico Law Review 351 (Summer, 2002) |
Taxes are the tool that governments use to transfer financial resources from the private sector to the public sector. Taxes allow governments to raise the revenues necessary to finance publicly provided goods and services. The amount and kind of taxes levied by a government depend on its fiscal needs and prevailing notions of tax principles and... |
2002 |
| Kenneth N. Klee |
ONE SIZE FITS SOME: SINGLE ASSET REAL ESTATE BANKRUPTCY CASES |
87 Cornell Law Review 1285 (September, 2002) |
For several years a debate has raged over whether single asset real estate cases should be singled out for special treatment under the Bankruptcy Code. Under the current $4 million debt cap, these cases involve apartment houses and small office buildings. But both Houses of Congress have passed legislation that will repeal the $4 million cap,... |
2002 |
| Cynthia L. Spanhel, Ph.D., CAE, Carol L. Cannon, M.A., Kevin J. Priestner |
PRIVATE PRACTITIONER INCOME IN TEXAS |
65 Texas Bar Journal 69 (January, 2002) |
A comprehensive and detailed report on 2000 private practitioner income may be obtained at no cost. In addition, reports on 2000 corporate counsel income and hourly rates are also available. For copies of these and other reports, send inquiries to the State Bar of Texas, Department of Research & Analysis, P.O. Box 12487, Austin, TX 78711-2487. Call... |
2002 |
| Cara Hendrickson |
RACIAL DESEGREGATION AND INCOME DECONCENTRATION IN PUBLIC HOUSING |
9 Georgetown Journal on Poverty Law and Policy 35 (Winter, 2002) |
On November 28, 1993, 43-year-old Yetta M. Adams froze to death on a bench across the street from the Department of Housing and Urban Development (HUD) in Washington, D.C. According to a childhood friend, Ms. Adams was a former child care worker, now homeless, who had sought shelter on that cold night but was turned away. Housing Secretary... |
2002 |
| Russell H. Hereth, Cpa, and John C. Talbott |
RECENT TAX LAW CHANGE SPURS INVESTING IN RACEHORSES |
69 Practical Tax Strategies 206 (October, 2002) |
As many investors look for alternatives to the stock market, more attention is drawn to buying a thoroughbred--particularly in light of recently liberalized depreciation rules. Captain Steve. Many individuals recognize the name of the 2001 Dubai Championship winner, even though they have never graced a racetrack. This colt brought $70,000 when... |
2002 |
| Robert B. Chapman |
THE BANKRUPTCY OF HAIG-SIMONS? THE INEQUITY OF EQUITY AND THE DEFINITION OF INCOME IN CONSUMER BANKRUPTCY CASES |
10 American Bankruptcy Institute Law Review 765 (Winter, 2002) |
Personal income may be defined as the algebraic sum of (1) the market value of rights exercised in consumption and (2) the change in the value of the store of property rights between the beginning and end of the period in question. Disposable income is simply a measure of what can be done to promote fairness. I will pay $871,550 to anyone who can... |
2002 |
| Rafael Efrat |
THE DISADVANTAGED IN BANKRUPTCY |
19 Bankruptcy Developments Journal 71 (2002) |
This Article sheds light on the plight of people who are at the tail end of society: they not only are financially insolvent, but also members of the traditionally disadvantaged segments of society. It summarizes the findings of an empirical study of bankrupt individuals who are members of the traditionally underprivileged groups in Israeli... |
2002 |
| Calvin J. Allen, Esq. |
THE EFFECTIVE ROLE OF UNITED STATES INTERNATIONAL TAX LAW IN DISMANTLING "APARTHEID" IN THE UNION OF SOUTH AFRICA AND IN REBUILDING THE UNION OF SOUTH AFRICA AFTER THE DEMISE OF "APARTHEID" |
27 Thurgood Marshall Law Review 165 (Spring, 2002) |
L1-3,T3Foreword 166 L1-3,T3Introduction 167 I. L2-3,T3Income Tax Treaties 168. A. Objectives of Income Tax Treaties. 168 B. The First United StatesUnion of South Africa Income Tax Treaty. 170 II. L2-3,T3Termination of 1946 United StatesSouth Africa Income Tax Treaty, Due to the System of Apartheid in the Union of South Africa and the 1997 United... |
2002 |
| Rafael Efrat |
THE RISE & FALL OF ENTREPRENEURS: AN EMPIRICAL STUDY OF INDIVIDUAL BANKRUPTCY PETITIONERS IN ISRAEL |
7 Stanford Journal of Law, Business & Finance 163 (Spring, 2002) |
This Article addresses two fundamental areas of inquiry in personal bankruptcy. First, it examines what conditions justify an expansive versus stringent bankruptcy debt relief regime in a given country. Second, the article examines what contributes to the particular profile composition of individuals in bankruptcy. The author hypothesizes that the... |
2002 |
| Michael D. Erickson |
UPON FURTHER REVIEW . . . WHEN IT COMES TO TAX-EXEMPT, STADIUM FINANCE REFORM, STOP CHEERING FOR THE POPULAR PROPOSALS AND ADOPT SIMPLE REFORM |
21 Virginia Tax Review 603 (Spring, 2002) |
L1-2Introduction 604. I. Current Law. 607 A. General Operation of Tax-exempt Bond Provisions. 607 B. Tax-exempt Bonds and Local Stadium Finance. 610 II. Proposed Changes to Current Law. 613 A. STADIA. 613 1. The STADIA Proposal. 613 2. Arguments for STADIA--Moynihan's Four Rationales. 615 3. Arguments Against STADIA. 616 a. Criticizing The First... |
2002 |
| Lynn M. Lopucki , Joseph W. Doherty |
WHY ARE DELAWARE AND NEW YORK BANKRUPTCY REORGANIZATIONS FAILING? |
55 Vanderbilt Law Review 1933 (November, 2002) |
I. Introduction. 1934 II. Methodology. 1937 III. Do Delaware and New York Reorganizations Fail More Often?. 1939 A. Measured by Refiling. 1939 B. Measured by Business Failure. 1939 C. Measured by Business Performance. 1942 D. Measured by Plan Failure. 1944 E. Conclusions. 1945 IV. Possible Failure Causes Exogenous to Delaware. 1946 A. What Firm... |
2002 |
| Joan Tarpley |
A COMMENT ON JUSTICE O'CONNOR'S QUEST FOR POWER AND ITS IMPACT ON AFRICAN AMERICAN WEALTH |
53 South Carolina Law Review 117 (Fall 2001) |
I. Introduction. 117 II. The Affirmative Action Decisions. 120 A. Cases. 122 B. Causes. 127 C. African American Wealth. 131 III. The Politician at Work. 136 A. The Battles. 136 B. Power Politics at Grass Roots Extremity. 139 C. A Theoretical Analysis of O'Connor's Quest for Power. 144 IV. Conclusion. 147 |
2001 |
| Joseph M. Dodge |
A DEEMED REALIZATION APPROACH IS SUPERIOR TO CARRYOVER BASIS (AND AVOIDS MOST OF THE PROBLEMS OF THE ESTATE AND GIFT TAX) |
54 Tax Law Review 421 (Summer 2001) |
I. Introduction. 423 II. Setting the Stage. 424 A. Are the Federal Transfer Taxes Terminally Ill?. 424 B. Solutions Within the Income Tax. 430 III. Theoretical Comparisons of the Various Alternatives. 431 A. Historical Origin of Fair-Market-Value Basis and Carryover Basis. 431 B. Defense of Deemed Realization Under Income Tax Theory. 432 C.... |
2001 |
| Michael K. Ryan |
A REQUIEM FOR RELIGIOUSLY BASED PROPERTY TAX EXEMPTIONS |
89 Georgetown Law Journal 2139 (June, 2001) |
Under our institutions, there is no good reason why one species of property, or one class of persons, should be exempt from the common burdens which, for the common good, all ought equally bear. The wisdom behind the premise of the above words, as they refer to tax exemptions for religiously based property, is fundamentally correct. While there are... |
2001 |
| Russell J. Upton ; |
BOB JONESING BADEN-POWELL: FIGHTING THE BOY SCOUTS OF AMERICA'S DISCRIMINATORY PRACTICES BY REVOKING ITS STATE-LEVEL TAX-EXEMPT STATUS |
50 American University Law Review 793 (February, 2001) |
Introduction. 794 A. Preliminary Considerations. 801 I. Background. 806 A. The Boy Scouts of America. 806 B. Dale v. Boy Scouts of America. 809 II. Challenging Tax-Exempt Status. 814 A. Although Not State Action, Tax Exemption Subsidizes the Activities of Tax-Exempt Organizations. 816 III. Dale Should Sue to Have the New Jersey Tax Commissioner... |
2001 |
| Julie Roin |
COMPETITION AND EVASION: ANOTHER PERSPECTIVE ON INTERNATIONAL TAX COMPETITION |
89 Georgetown Law Journal 543 (March, 2001) |
L1-5,T5Introduction 544 I. L2-5,T5Constructive Versus Destructive Competition 545 a. L3-5,T5the case against competition 549 1. L4-5,T5Race to the Bottom 550 2. L4-5,T5Tax Competition as a Race to the Bottom 552 b. L3-5,T5revisiting locational efficiency 554 1. L4-5,T5Income Taxes as Benefits Taxes 555 2. L4-5,T5Garbage in, Garbage out? 562 a. The... |
2001 |
| Ted Janger |
CRYSTALS AND MUD IN BANKRUPTCY LAW: JUDICIAL COMPETENCE AND STATUTORY DESIGN |
43 Arizona Law Review 559 (Fall 2001) |
[C]rystalline rules seem less the king of the efficiency mountain than we may normally assume. One can argue that elaborate ex post allocations of responsibilities might be efficient too, even if they make people's entitlements fuzzier ex ante. The very knowledge that one cannot gull someone else, and get away with it, makes it less likely that... |
2001 |
| James R. Repetti |
DEMOCRACY, TAXES, AND WEALTH |
76 New York University Law Review 825 (June, 2001) |
Congress adopted an estate tax in 1916 in response to concerns about the harmful social effects of wealth concentration. Recently, proposals have been put forward to abolish the estate tax. Professor Repetti explores traditional justifications for the estate tax and reviews political and economic research on the effects of wealth concentration. He... |
2001 |
| Richard Lavoie |
DEPUTIZING THE GUNSLINGERS: CO-OPTING THE TAX BAR INTO DISSUADING CORPORATE TAX SHELTERS |
21 Virginia Tax Review 43 (Summer 2001) |
I. INTROUDCTION. 44 II. RECENT TRENDS AND ATTORNEY PARTICIPATION IN CORPORATE TAX-SHELTER ACTIVITY. 47 A. Disposition of Most Attorneys Against Tax Shelters. 50 B. Cost-Benefit Analysis and Business Judgment. 52 C. The Role of Competitive Pressure. 55 D. Ambiguities in the Law as Shelter to Malpractice Liability. 57 III. RECENT PROPOSALS AIMED AT... |
2001 |
| Richard Kornylak |
DISCLOSING THE ELECTION-RELATED ACTIVITIES OF INTEREST GROUPS THROUGH § 527 OF THE TAX CODE |
87 Cornell Law Review 230 (November, 2001) |
Introduction. 230 I. Campaign Finance Reform and Its Limits: The Problem of Issue Advocacy. 233 A. Creating the Issue Advocacy-Electioneering Divide: Buckley v. Valeo. 233 B. Testing Buckley's Limits: The Rise of Unregulated Issue Spending. 238 II. The § 527 Disclosure Legislation. 241 A. Section 527 Political Organizations: How They Began, Why... |
2001 |
| Francis G. Conrad |
DOT.COMS IN BANKRUPTCY VALUATIONS UNDER TITLE 11 OR WWW.SNIPEHUNT IN THE DARK.NOREORG/NOASSETS.COM |
9 American Bankruptcy Institute Law Review 417 (Spring, 2001) |
This article examines the rising tide of dot.coms in bankruptcy on a prospective basis. The first part of the article reviews the financial and economic environment in which dot.coms fail. The second part reviews the various methodologies for valuing dot.coms. Part Three evaluates the expected assets of failed dot.coms applying the methodologies... |
2001 |
| Daniel M. Schneider |
EMPIRICAL RESEARCH ON JUDICIAL REASONING: STATUTORY INTERPRETATION IN FEDERAL TAX CASES |
31 New Mexico Law Review 325 (Spring, 2001) |
Common wisdom and legal literature reveal how we think judges think. If you asked lawyers how judges decide cases, they would most likely respond with something about precedents, rules, reasoning, and arguments-notwithstanding what supporters of legal realism, critical legal studies, race theories, and feminism might say. But if you asked social... |
2001 |
| William N. Eskridge, Jr. |
EQUALITY PRACTICE: LIBERAL REFLECTIONS ON THE JURISPRUDENCE OF CIVIL UNIONS |
64 Albany Law Review 853 (2001) |
On April 26, 2000, Vermont's governor signed legislation recognizing civil unions between same-sex couples. Under the new law, same-sex couples entering into civil unions will enjoy the same benefits and obligations that Vermont law provides for different-sex couples who enter into civil marriages. The law was a legislative response to Baker v.... |
2001 |
| David M. Schizer |
FRICTIONS AS A CONSTRAINT ON TAX PLANNING |
101 Columbia Law Review 1312 (October, 2001) |
The government often uses narrow tax reforms to target specific planning strategies. Sometimes the targeted transaction is stopped. But in other cases, taxpayers press on, tweaking the deal just enough to sidestep the reform. The difference often lies in transaction costs, financial accounting, and other frictions, which are constraints on tax... |
2001 |
| Mary Kay Kisthardt , Nancy Levit |
HIGH INCOME/HIGH ASSET DIVORCE: AN ANNOTATED BIBLIOGRAPHY |
17 Journal of the American Academy of Matrimonial Lawyers 441 (2001) |
This bibliography covers articles published after 1995 and A.L.R.s that have supplements published after 1995. In the interest of brevity, A.L.R. collections (the titles of which are usually self-explanatory) and articles concerning individual cases or single state's statutes are cited but not annotated. Athletes and Celebrities. 442 Attorneys'... |
2001 |
| Stacey Y. Abrams |
INCOME, DEDUCTIONS AND WEALTH: A SURVEY OF POLICY REMEDIES TO THE INTERSECTION OF COLOR, GENDER AND TAXATION |
28 Southern University Law Review 255 (Special Edition 2001) |
Tax policy operates on three levels of impact: micro, macro and super-macro. It is concerned with the individual's relationship to her earnings, the natural apprehension of women of color at the point of institutional responses to poverty, and the overarching matter of wealth transfer and distributive justice. This essay investigates the legal and... |
2001 |
| Mitchell B. Weiss |
INTERNATIONAL TAX COMPETITION: AN EFFICIENT OR INEFFICIENT PHENOMENON? |
16 Akron Tax Journal 99 (2001) |
I. Introduction Taxes are what we pay for civilized society. Unquestionably this is true, but in today's technologically driven, globally interwoven world, how much we pay is increasingly being decided by how much the taxes are worth. Not always has this been the case. Taxpayers have always been free to vote with their feet, so to speak, if the... |
2001 |
| Frederick Tung |
IS INTERNATIONAL BANKRUPTCY POSSIBLE? |
23 Michigan Journal of International Law 31 (Fall 2001) |
Introduction. 32 I. Debating Universalism. 39 A. The Universalist Account. 40 B. Rival Proposals. 42 C. Is Universalism Possible?. 44 II. The Intuitive Implausibility of Universalism. 45 A. Bankruptcy's Wholesale Effects. 47 B. Bankruptcy Recognition and Extraterritorial Jurisdiction. 48 III. The Game Theory of International Bankruptcy Recognition.... |
2001 |
| |
MAKING MIXED-INCOME COMMUNITIES POSSIBLE: TAX BASE SHARING AND CLASS DESEGREGATION |
114 Harvard Law Review 1575 (March, 2001) |
This Note articulates and defends a proposal to regionalize the local property tax to promote greater integration of different income groups within a metropolitan area. Under the current regime, local taxes--particularly the property tax--finance a number of public services, including schools, police, fire protection, and sanitation. It is well... |
2001 |
| Reginald Leamon Robinson |
POVERTY, THE UNDERCLASS, AND THE ROLE OF RACE CONSCIOUSNESS: A NEW AGE CRITIQUE OF BLACK WEALTH/WHITE WEALTH AND AMERICAN APARTHEID |
34 Indiana Law Review 1377 (2001) |
The outcome of any particular experiment no longer seems to depend only upon the laws of the physical world, but also upon the consciousness of the observer. . . . [W]e must replace the term observer with the term participator. We cannot observe the physical world, for as the new physics tell us, there is no one physical world. We participate... |
2001 |
| Berta Esperanza Hernandez-Truyol , Shelbi D. Day |
PROPERTY, WEALTH, INEQUALITY AND HUMAN RIGHTS: A FORMULA FOR REFORM |
34 Indiana Law Review 1213 (2001) |
[A]ll men are created equal . . . endowed by their Creator with certain unalienable Rights, that among these are Life, Liberty, and the Pursuit of Happiness. Disparities in wealth between blacks and whites are not a product of haphazard events, inborn traits, isolated incidents or solely contemporary individual accomplishments. Rather, wealth... |
2001 |
| Derrick Bell |
RACISM: A MAJOR SOURCE OF PROPERTY AND WEALTH INEQUALITY IN AMERICA |
34 Indiana Law Review 1261 (2001) |
Consider this film script: RURAL TOWN GAS STATION-DEEP SOUTH IN THE MID-1960s. It is dusk, the end of a hot summer day. A half-dozen or so working class, white, good ole' boys are grouped around a bench in front of a run-down, two-pump gas station. An outdoor phone is attached to the wall. A faded sign over the station garage reads: Moultree's... |
2001 |
| Veryl Victoria Miles |
RAISING ISSUES OF PROPERTY, WEALTH AND INEQUALITY IN THE LAW SCHOOL: CONTRACTS & COMMERCIAL LAW SCHOOL COURSES |
34 Indiana Law Review 1365 (2001) |
Raising the subject of the rights of the poor and under-represented in the law is a discussion that law school professors have engaged in for years. Most recently, this question was given considerable attention at the 2001 Annual Meeting of the Association of American Law Schools. In a day long workshop, law school faculty members were given the... |
2001 |
| Ira B. Shepard , Martin J. McMahon, Jr. |
RECENT DEVELOPMENTS IN FEDERAL INCOME TAXATION: THE YEAR 2000 |
5 Florida Tax Review 109 (2001) |
I. L2-3,T3Accounting 111 A. Accounting Methods. 111 B. Inventories. 117 C. Installment Method. 117 D. Year of Receipt or Deduction. 119 II. L2-3,T3Business Income and Deductions 121 A. Income. 121 B. Deductible Expenses versus Capitalization. 123 C. Reasonable Compensation. 134 D. Miscellaneous Expenses. 135 E. Depreciation & Amortization. 138 F.... |
2001 |
| Melissa B. Jacoby, , Teresa A. Sullivan , Elizabeth Warren |
RETHINKING THE DEBATES OVER HEALTH CARE FINANCING: EVIDENCE FROM THE BANKRUPTCY COURTS |
76 New York University Law Review 375 (May, 2001) |
In 1999, Professors Jacoby, Sullivan, and Warren undertook an empirical study of bankruptcy filings to understand better the circumstances that brought middle-class families to a state of financial collapse. The information gathered in the study, known as Phase III of the Consumer Bankruptcy Project, revealed that an estimated more than half a... |
2001 |
| Eric J. Gouvin |
RURAL LOW-INCOME HOUSING AND MASSACHUSETTS CHAPTER 40B: A PERSPECTIVE FROM THE ZONING BOARD OF APPEALS |
23 Western New England Law Review 3 (2001) |
The Massachusetts Low and Moderate Income Housing Act (Act) was enacted in 1969 to promote the construction of low-income housing in restrictively zoned Massachusetts communities. It seeks to achieve its goal by providing a builder's remedy which, in effect, overrides local zoning ordinances. The local Zoning Board of Appeals (ZBA), in deciding... |
2001 |
| Joel S. Hollingsworth |
SAVE THE CLEAVERS: TAXATION OF THE TRADITIONAL FAMILY |
13 Regent University Law Review 29 (2000-2001) |
As the family goes, so goes the nation and so goes the whole world in which we live. Over the last thirty-five years, the dual-earner family has gradually displaced the single-earner family as the typical family paradigm. Due in part to this paradigm shift, the quality of child care has undergone a negative transformation. Traditional families,... |
2001 |
| Alice G. Abreu |
TAX COUNTS: BRINGING MONEY-LAW TO LATCRIT |
78 Denver University Law Review 575 (2001) |
Tax and business law have generally remained outside the LatCrit enterprise, and that is too bad. The problem may be that tax and business law seem to be ultimately about money, and worrying about money appears so crass--so alien to the issues of anti-subordination and social justice that have occupied center stage in LatCrit discourse. Those of us... |
2001 |
| David A. Brennen |
TAX EXPENDITURES, SOCIAL JUSTICE, AND CIVIL RIGHTS: EXPANDING THE SCOPE OF CIVIL RIGHTS LAWS TO APPLY TO TAX-EXEMPT CHARITIES |
2001 Brigham Young University Law Review 167 (2001) |
Prologue. 169 I. Introduction. 171 II. Tax-Exempt Charities and the Inadequacies of Current Civil Rights Restrictions. 176 A. Overview of Tax-Exempt Charities. 176 B. Current Civil Rights Restrictions Imposed on Charities. 179 1. Traditional Civil Rights Laws: Constitutional and Statutory Limitations. 179 2. Bob Jones University's Public Policy... |
2001 |
| Keith Engel |
TAX NEUTRALITY TO THE LEFT, INTERNATIONAL COMPETITIVENESS TO THE RIGHT, STUCK IN THE MIDDLE WITH SUBPART F |
79 Texas Law Review 1525 (May, 2001) |
I. Introduction. 1527 II. Basic Structural Considerations. 1529 A. General Limits of U.S. Taxing Jurisdiction. 1529 B. General Impact of Subpart F. 1530 III. Historic Development of the Subpart F Compromise. 1532 A. Early Measures to Prevent Offshore Movements of Liquid Passive Assets. 1532 B. Foreign Base Company Techniques. 1534 C. Introduction... |
2001 |
| Peggy B. Musgrave |
TAXING INTERNATIONAL INCOME: FURTHER THOUGHTS |
26 Brooklyn Journal of International Law 1477 (2001) |
In the short time allotted, I will limit my comments on this wide-ranging paper to Professor Michael Graetz's critique of concepts and principles developed in my own work. I am flattered by his assertion that my early work in the 1960s has been a strong and lasting influence on subsequent work on international taxation, and only can add that I wish... |
2001 |
| Charles J. Magee |
THE BANKRUPTCY REFORM ACT OF 1999 |
25 Seton Hall Legislative Journal 167 (2001) |
I. INTRODUCTION II. THE CURRENT BANKRUPTCY SYSTEM A. Overview B. Second Circuit Court of Appeals: The Kornfield Decision III. LEGISLATIVE HISTORY IV. BARRIERS TO CHAPTER 7 RELIEF UNDER THE 1999 ACT V. WEAKNESSES OF THE ACT VI. CONCLUSION As the twentieth century drew to a close, Americans found themselves in the midst of an unprecedented economic... |
2001 |