| Author | Title | Citation | Summary | Year |
| Kathryn L. Moore |
PARTIAL PRIVATIZATION OF SOCIAL SECURITY: ASSESSING ITS EFFECT ON WOMEN, MINORITIES, AND LOWER-INCOME WORKERS |
65 Missouri Law Review 341 (Spring, 2000) |
C1-5Table of Contents I. L2-4Introduction 342 II. L2-4How Partial Privatization Differs from the Current System 346 A. L3-4Investment Risk 347 B. L3-4Pre-funding of Benefits 348 III. L2-4Effect of Partial Privatization on At-Risk Beneficiaries 352 A. L3-4Investment Risk 353 1. Investment Experience. 354 2. Risk Aversion. 357 3. Investment... |
2000 |
| Richard D. Marsico |
PATTERNS OF LENDING TO LOW-INCOME AND MINORITY PERSONS AND NEIGHBORHOODS: THE 1999 NEW YORK METROPOLITAN AREA MORTGAGE LENDING SCORECARD |
17 New York Law School Journal of Human Rights 199 (Symposium, 2000) |
This is the second in a series of annual reports on residential real estate-related lending and conventional home mortgage lending to minority and low- and moderate-income (LMI) persons and neighborhoods in the New York metropolitan area (New York or the metropolitan area). In 1991, disclosure of detailed data about home mortgage lending in these... |
2000 |
| Richard Crawford Pugh |
POLICY ISSUES RELATING TO THE U.S. TAXATION OF FOREIGN PERSONS ENGAGED IN BUSINESS IN THE UNITED STATES THROUGH AGENTS: SOME PROPOSALS FOR REFORM |
1 San Diego International Law Journal 1 (2000) |
I. L2-4,T4Introduction 2 II. L2-4,T4The Concept of Trade or Business in the United States 5 A. L3-4,T4Conduct of U.S. Business Activities Through an Agent 7. B. L3-4,T4Imputation of an Agent's Business Activities to Its Foreign Principal 8. C. L3-4,T4Imputation of an Agent's Fixed Place of Business to Its Foreign Principal: The Distinction Between... |
2000 |
| Charles E. McLure, Jr. |
RADICAL REFORM OF THE STATE SALES AND USE TAX: ACHIEVING SIMPLICITY, ECONOMIC NEUTRALITY, AND FAIRNESS |
13 Harvard Journal of Law & Technology 567 (Summer, 2000) |
America is focusing on the wrong issues in debating the taxation of electronic commerce if it is debating the issues at all. Some (e.g., Senator John McCain and Congressmen John Kasich and John Boehner) are suggesting that all electronic commerce should be exempt from sales tax a patently absurd idea, because it would gut the sales tax. Others... |
2000 |
| Charles E. McLure, Jr. |
RETHINKING STATE AND LOCAL RELIANCE ON THE RETAIL SALES TAX: SHOULD WE FIX THE SALES TAX OR DISCARD IT? |
2000 Brigham Young University Law Review 77 (2000) |
Electronic commerce (e-commerce) has appeared with the suddenness of a comet. Having first been detected as a tiny speck emerging from the constellation Geek less than five years ago, e-commerce is now upon us. E-commerce raises questions about many key fiscal institutions we take for granted, among them the use of the retail sales tax (RST) to... |
2000 |
| Adele Robinson |
RISKY CREDIT: TUITION TAX CREDITS AND ISSUES OF ACCOUNTABILITY AND EQUITY |
11 Stanford Law and Policy Review 253 (Spring, 2000) |
The use of public dollars, directly or indirectly, to subsidize the costs of private sectarian and nonsectarian elementary and secondary school tuition has been one of the most debated topics of education policy in this country over the last two decades. The fervor of proponents' attempts to pass federal and state laws that would provide private... |
2000 |
| Mark J. Wolff |
SEX, RACE, AND AGE: DOUBLE DISCRIMINATION IN TORTS AND TAXES |
78 Washington University Law Quarterly 1341 (2000) |
I. Introduction. 1343 II. The History of § 104(a)(2). 1348 A. Section 213(b)(6): The Early Years. 1352 1. The Income Tax Act of 1913 and the Enactment of § 213(b)(6). 1352 2. Early Interpretation of § 213(b)(6). 1355 B. The Confusion Sets In: Solicitor's Opinion 132 and Hawkins. 1356 C. Raytheon: The In Lieu of What Test. 1362 D. Glenshaw Glass:... |
2000 |
| Ruth Lynch Buchwalter |
SHOULD 1 + 1 = 2? DOES THE STRUCTURE OF FEDERAL INCOME TAX EXPENDITURES FOR HIGHER EDUCATION DISADVANTAGE WOMEN AND LOW-INCOME INDIVIDUALS? |
22 Women's Rights Law Reporter 77 (Fall/Winter 2000) |
Women, especially single mothers, have lower incomes and need higher education more to achieve income levels comparable to men's. The Taxpayer Relief Act of 1997 provided four new programs to help Americans pay for higher education: the Hope Scholarship Credit, the Lifetime Learning Credit, the deduction for qualified higher education interest... |
2000 |
| Kendall L. Houghton ; and Walter Hellerstein |
STATE TAXATION OF ELECTRONIC COMMERCE: PERSPECTIVES ON PROPOSALS FOR CHANGE AND THEIR CONSTITUTIONALITY |
2000 Brigham Young University Law Review 9 (2000) |
Over the past few years, an enormous amount of attention has been devoted to the problems raised by state taxation of electronic commerce, possible solutions to those problems, and, more recently, the question of whether there is a problem at all. We have both been, and continue to be, deeply involved in the debate over these issues --a debate... |
2000 |
| William J. Turnier |
TAX (AND LOTS OF OTHER) SCHOLARS NEED NOT APPLY: THE CHANGING VENUE FOR SCHOLARSHIP |
50 Journal of Legal Education 189 (June, 2000) |
In recent years considerable scholarly attention has incestuously been paid to the very topic of academic scholarship. The matters covered have included storytelling as scholarship, the ranking of law faculties and individual faculty members based on their frequency of publication in major reviews, the ranking of law review articles based on... |
2000 |
| Thomas E. Plank |
THE CREDITOR IN POSSESSION UNDER THE BANKRUPTCY CODE: HISTORY, TEXT, AND POLICY |
59 Maryland Law Review 253 (2000) |
Introduction. 254 I. The Creditor in Possession Under the 1898 Bankruptcy Act. 263 A. Debtor Liquidation. 264 B. Debtor Reorganization. 268 1. Stay and Injunction of Foreclosure. 272 2. Return of Property Items. 281 C. Summary. 290 II. The Creditor in Possession in Drafting the Code. 292 III. The Creditor in Possession in the Text of the Code. 307... |
2000 |
| G. Marcus Cole |
THE FEDERALIST COST OF BANKRUPTCY EXEMPTION REFORM |
74 American Bankruptcy Law Journal 227 (Summer, 2000) |
A debate is raging regarding whether we are witnessing a crisis in bankruptcy in the United States. As Professor Elizabeth Warren has reported in her recent work, The Bankruptcy Crisis, a record one million consumer bankruptcy petitions were filed in 1996. Although bankruptcy filings have dropped over 8 percent in the period ending March 31,... |
2000 |
| Lior Jacob Strahilevitz |
THE UNEASY CASE FOR DEVOLUTION OF THE INDIVIDUAL INCOME TAX |
85 Iowa Law Review 907 (March, 2000) |
L1-3Introduction 909 I. L2-3The Requisition in the Pre-Constitutional Period 912 II. L2-3The Structure of a Modern Requisition Arrangement 919 A. The Baseline. 920 B. The Proposal. 923 C. Requisitions Finance's Effect on Spending. 925 D. Requisitions Finance's Effect on Citizen Mobility. 927 III. L2-3The Communitarian Analysis of Requisitions... |
2000 |
| David A. Skeel, Jr. |
VERN COUNTRYMAN AND THE PATH OF PROGRESSIVE (AND POPULIST) BANKRUPTCY SCHOLARSHIP |
113 Harvard Law Review 1075 (March, 2000) |
The prominent lawyer and former Yale law professor John Frank tells of Vern Countryman's involvement in the case that eventually became Griswold v. Connecticut. In Griswold, as most readers will recall, the Supreme Court struck down a Connecticut statute that prohibited the sale or use of contraceptives. According to Justice Douglas's majority... |
2000 |
| André Douglas Pond Cummings |
"LIONS AND TIGERS AND BEARS, OH MY" OR "REDSKINS AND BRAVES AND INDIANS, OH WHY": RUMINATIONS ON MCBRIDE V. UTAH STATE TAX COMMISSION, POLITICAL CORRECTNESS, AND THE REASONABLE PERSON |
36 California Western Law Review 11 (Fall 1999) |
It is to be hoped that one day all offensive and derogatory language, speech, and symbols predicated on race will be completely eradicated from our culture. In the meantime, public officials have the obligation to ensure that they are not used with the imprimatur of the State. On January 29, 1999, the Utah Supreme Court handed down an important and... |
1999 |
| By Leo P. Martinez |
"TO LAY AND COLLECT TAXES": THE CONSTITUTIONAL CASE FOR PROGRESSIVE TAXATION |
18 Yale Law and Policy Review 111 (1999) |
We ain't got no choice. John Steinbeck For centuries, people have debated whether the wealthy should pay more taxes than the poor, and if so, how much more. These issues have never been resolved, and solutions that will satisfy everyone seem unlikely to emerge. In this nation, the notion of progressive taxation sparked one of the early battles... |
1999 |
| Stacy Belisle |
AMERICAN INDIAN LAW --- TRIBAL LANDS --- AN INDIAN TRIBE THAT HOLDS TITLE TO LAND BY TRANSFER UNDER THE ALASKA NATIVE CLAIMS SETTLEMENT ACT MAY NOT IMPOSE BUSINESS TAX WHEN ITS LAND IS NOT INDIAN COUNTRY WITHIN THE STATUTORY DEFINITION. ALASKA V. NATIVE V |
76 University of Detroit Mercy Law Review 903 (Spring 1999) |
In 1986, Alaska decided to construct a public school on land that belonged to the Venetie Indian Tribe (the Tribe). The Tribe had acquired the land under a provision of the Alaska Native Claims Settlement Act (ANCSA/the Act). As a result, it held title to the land in fee simple. Under a provision of ANCSA, the Tribe formed a tribal government which... |
1999 |
| Jeremy Berkowitz, Richard Hynes, Federal Reserve Board, Wharton Financial Institutions Center |
BANKRUPTCY EXEMPTIONS AND THE MARKET FOR MORTGAGE LOANS |
42 Journal of Law & Economics 809 (October, 1999) |
The recent explosion in personal bankruptcy filings has motivated research into whether credit markets are being adversely affected by generous legal provisions. Empirically, this question is examined by comparing credit conditions and bankruptcy exemptions across states. We note that the literature has focused on aggregate household credit, making... |
1999 |
| Nina J. Crimm |
CORE SOCIETAL VALUES DESERVE FEDERAL AID: SCHOOLS, TAX CREDITS, AND THE ESTABLISHMENT CLAUSE |
34 Georgia Law Review 1 (Fall, 1999) |
C1-5CONTENTS L1-5 L1-4,T4introduction 4 L1-5 I. L2-4,T4education as a Core Societal Value 15 A. L3-4,T4THE ESTABLISHMENT OF SCHOOLS 15. B. L3-4,T4REFORMATION OF EDUCATIONAL POLICY: A FOCUS ON EQUAL EDUCATION IN PUBLIC SCHOOL SYSTEMS 23. C. L3-4,T4OTHER INDICATORS OF SOCIETY'S VALUE OF EDUCATION 32. 1. Compensation. 32 2. Opinion Polls. 32 3.... |
1999 |
| Terry A.C. Gray |
DE-CONCENTRATING POVERTY AND PROMOTING MIXED-INCOME COMMUNITIES IN PUBLIC HOUSING: THE QUALITY HOUSING AND WORK RESPONSIBILITY ACT OF 1998 |
11 Stanford Law and Policy Review 173 (Winter, 1999) |
Those concerned about ensuring decent, affordable housing for the least well off members of our society must also be concerned with the dramatic changes in the georacial demographics of poverty. In the context of rising housing costs, declining real wages, job shortages, and the shift from a manufacturing to a service-based economy, racially-biased... |
1999 |
| Gregory D. Squires , Sally O'Connor, Michael Grover, James Walrath |
HOUSING AFFORDABILITY IN THE MILWAUKEE METROPOLITAN AREA: A MATTER OF INCOME, RACE AND POLICY |
9-FALL Journal of Affordable Housing & Community Development Law 34 (Fall, 1999) |
The cost of housing is going to affect the county's business development. Eventually, companies will choose to expand where their workers can afford to live.--richard Belling, Vice President for Mortgage Lending, Grafton State Bank If you people can't afford to live in our town, then you'll just have to leave.--bill Haines, Mayor, Mount Laurel, New... |
1999 |
| Kim Johnson-Spratt |
HOUSING DISCRIMINATION AND SOURCE OF INCOME: A TENANT'S LOSING BATTLE |
32 Indiana Law Review 457 (1999) |
Many believe that housing discrimination is a past wrong that is now corrected by the Fair Housing Act of 1968. Nothing could be further from the truth. Housing discrimination against the poor is still permissible in many realms under current law. The poor in this country often cannot obtain adequate housing and can be forced to move their families... |
1999 |
| D. Alexander Ritchie |
INTERMEDIATE SANCTIONS: CONTROLLING THE TAX-EXEMPT ORGANIZATION MANAGER |
18 Virginia Tax Review 875 (Spring, 1999) |
I. Introduction 875 II. Rules Affecting Exempt Organization Managers 877 A. Proposed Regulations for Intermediate Sanctions 877 B. Loss of Exempt Status 881 C. Some Problems and Questions 883 III. Firm Theory and the Exempt Organization 888 A. Incentives and Compensation in the For-Profit Corporation 888 B. The Goals of the Exempt Organization 890... |
1999 |
| Daniel M. Schneider |
INTERPRETING THE INTERPRETERS: ASSESSING FORTY-FIVE YEARS OF TAX LITERATURE |
4 Florida Tax Review 483 (1999) |
I. Introduction. 485 II. Methodology. 486 A. Sampling Tax Literature. 486 B. Interpreting the Results. 488 C. Questions Asked. 489 III. The Sample. 493 A. Data About Tax Journals. 493 B. Literature and Data About Women. 495 1. Observations About Women, Careers, and Publishing. 495 2. Data About Women in Fields Associated With Tax. 499 3.... |
1999 |
| Dorothy A. Brown |
RACIAL EQUALITY IN THE TWENTY-FIRST CENTURY: WHAT'S TAX POLICY GOT TO DO WITH IT? |
21 University of Arkansas at Little Rock Law Review 759 (Summer, 1999) |
[T]ax . . . statutes . . . may be more burdensome to the poor and to the average black than to the more affluent white. In 1976, Supreme Court Justice Byron White recognized that tax statutes may have a disparate impact based upon race. Yet, it has taken the legal academy until the 1990's to begin to address those issues, and given the recent... |
1999 |
| Basil H. Mattingly |
REESTABLISHMENT OF BANKRUPTCY REVIEW OF OPPRESSIVE FORECLOSURE SALES: THE INTERACTION OF AVOIDANCE POWERS AS APPLIED TO CREDITOR BID-INS |
50 South Carolina Law Review 363 (Winter, 1999) |
I. Introduction. 364 II. Fraudulent Transfer Law as Applied to Real Property Foreclosures. 367 A. Fraudulent Transfer Law: Introduction. 368 1. Definition of Transfer. 370 2. Failure of Reasonably Equivalent Value. 373 B. The Origin of Constructive Fraudulent Transfer Challenges. 374 III. Avoidable Preference Law Under § 547 of the Bankruptcy... |
1999 |
| Steven L. Schwarcz |
RETHINKING FREEDOM OF CONTRACT: A BANKRUPTCY PARADIGM |
77 Texas Law Review 515 (February, 1999) |
On these conditions following: . . . that Mephistophilis [the Devil's minister] shall be his servant and at his command [and] shall do for him and bring him whatsoever [he asks]; . . ., I, John Faustus of Wittenberg, doctor, by these presents do give body and soul to Lucifer, prince of east, [the Devil, after] four-and-twenty years being expired .... |
1999 |
| C. Scott Pryor |
REVISED UNIFORM COMMERCIAL CODE ARTICLE 9: IMPACT IN BANKRUPTCY |
7 American Bankruptcy Institute Law Review 465 (Winter, 1999) |
At its meeting from July 24-31, 1998, the National Conference of Commissioners on Uniform State Laws (NCCUSL) approved the final draft of a complete revision of Article 9 (Revised Article 9) of the Uniform Commercial Code (U.C.C.). The American Law Institute (ALI) previously approved this draft of Revised Article 9 on May 13, 1998. Many... |
1999 |
| Beverly Moran |
SETTING AN AGENDA FOR THE STUDY OF TAX AND BLACK CULTURE |
21 University of Arkansas at Little Rock Law Review 779 (Summer, 1999) |
This conference commands that we explore how law can achieve racial justice in the twenty-first century. To answer that question we must first ask three questions: 1) What conditions stand in the way of racial justice?; 2) How can law address these barriers?; and 3) How can we shape rules that fit within our shared notions of fairness? We ask these... |
1999 |
| Kenneth N. Klee , James O. Johnston, Eric Winston |
STATE DEFIANCE OF BANKRUPTCY LAW |
52 Vanderbilt Law Review 1527 (November, 1999) |
This Article examines the new doctrine of constitutional sovereign immunity, as well as Eleventh Amendment immunity, with a particular emphasis on bankruptcy law. After giving some examples of State defiance of bankruptcy law, the Article reviews traditional limitations to sovereign immunity and discusses their viability or lack of viability in the... |
1999 |
| Ralph D. Mawdsley, J.D. Ph.D. |
STATE TAX CREDITS FOR PRIVATE EDUCATION: THE ARIZONA EXPERIENCE IN KOTTERMAN V. KILLIAN |
136 West's Education Law Reporter 647 (September, 1999) |
State legislatures have designed a number of strategies to provide opportunities for students to attend private schools. Ohio and Wisconsin have enacted limited voucher plans permitting students to use a portion of state foundation aid to attend sectarian and nonsectarian schools in Cleveland and Milwaukee. In 1999, Florida became the first state... |
1999 |
| Frederick Tung |
TAKING FUTURE CLAIMS SERIOUSLY: FUTURE CLAIMS AND SUCCESSOR LIABILITY IN BANKRUPTCY |
49 Case Western Reserve Law Review 435 (Spring, 1999) |
I. Introduction. 438 II. Background. 443 A. Form and Substance in the Sale of a Business. 443 B. Successor Liability. 446 1. The Doctrine. 447 2. Assessment. 449 C. Bankruptcy Reorganization and Bankruptcy Sales. 450 1. Reorganization and the Common Pool. 451 2. Future Claims and the Common Pool. 453 3. The Bankruptcy Sale. 453 III. Future Claims... |
1999 |
| Erika King |
TAX EXEMPTIONS AND THE ESTABLISHMENT CLAUSE |
49 Syracuse Law Review 971 (1999) |
Introduction. 971 I. Religious Tax Exemptions. 973 A. The Lesson From History. 973 B. The American Experience. 976 C. The Social Benefit Theory. 981 D. Tax Policy. 984 II. The Tax-and-Spend Principle of the Establishment Clause. 985 A. The Virginia Experience. 987 B. Direct Aid and Subsidies. 992 1. Subsidy Rhetoric. 993 2. Tax Expenditure... |
1999 |
| byLinda Sugin |
TAX EXPENDITURE ANALYSIS AND CONSTITUTIONAL DECISIONS |
50 Hastings Law Journal 407 (March, 1999) |
Introduction. 408 I. Tax Expenditure Analysis, Legislatures, and Courts. 415 A. Institutional Needs of Legislatures and Courts. 415 B. Defining and Constitutionalizing Income While Reducing Scrutiny for Structural Tax Provisions. 418 C. Politicization of Tax Expenditure Concept. 424 D. Hybrid Income-Consumption Tax. 427 II. Tax Expenditure... |
1999 |
| Robert Freedenberg |
TAX TURMOIL IN PENNSYLVANIA: TWO COURT CASES MAY HAVE NATIONAL SIGNIFICANCE |
9-OCT Journal of Multistate Taxation and Incentives 6 (October, 1999) |
The decisions, which involve state tax incentives and fair apportionment practices, represent attempts to grapple with issues of constitutional and statutory fairness and appropriate tax policy. Two recent Pennsylvania decisions, one by the Pennsylvania Supreme Court and one by the Commonwealth Court of Pennsylvania, deal with issues of national... |
1999 |
| Vada Waters Lindsey |
THE BURDEN OF BEING POOR: INCREASED TAX LIABILITY? THE TAXATION OF SELF-HELP PROGRAMS |
9 Kansas Journal of Law & Public Policy 225 (Winter, 1999) |
One of the primary objectives of this country's tax system is to ensure that every taxpayer pays an equitable share of taxes on gross income. In carrying out that objective, Congress promotes vertical equity and horizontal equity. Also embedded in the tax system is a promotion of various social and economic interests. The IRS and courts have... |
1999 |
| Rafael Efrat |
THE EVOLUTION OF THE FRESH-START POLICY IN ISRAELI BANKRUPTCY LAW |
32 Vanderbilt Journal of Transnational Law 49 (January, 1999) |
I. Introduction. 51 II. The Origin of the Fresh-Start Principle. 53 III. Debt-Repayment and the Fresh-Start Policy in the Jewish Tradition. 57 IV. The Bankruptcy Laws and the Fresh-Start Policy During the British Mandate Period. 62 V. The Fresh-Start Policy in Israel During its First Thirty Years. 64 A. The Legislature's Silence and Hostility... |
1999 |
| Kenneth G. Dau-Schmidt , Kaushik Mukhopadhaya |
THE FRUITS OF OUR LABORS: AN EMPIRICAL STUDY OF THE DISTRIBUTION OF INCOME AND JOB SATISFACTION ACROSS THE LEGAL PROFESSION |
49 Journal of Legal Education 342 (September, 1999) |
The law is known as a rewarding profession. Given the time, effort, and resources lawyers invest in mastering and conducting their vocation, the rewards of the profession would have to be great to attract so many new practitioners in recent years. The rewards may be pecuniary, in the form of a high annual income, or nonpecuniary, in the form of... |
1999 |
| Edward J. McCaffery |
THE MISSING LINKS IN TAX REFORM |
2 Chapman Law Review 233 (Spring 1999) |
A funny thing happened on the way to fundamental tax reform: Nothing. Just a few short years ago, it looked as if we might have another great American tax revolt, akin to the one that started this country over 200 years ago. Ronald Reagan had gotten the modern bandwagon started, first in California in the 1970s and later, from the White House, in... |
1999 |
| Stephen B. Cohen |
THE VANISHING CASE FOR FLAT TAX REFORM: GROWTH, INEQUALITY, SAVING, AND SIMPLIFICATION |
33 Valparaiso University Law Review 819 (Summer, 1999) |
The Flat Tax has seized the public's attention, dominated our discourse on tax policy, been a major issue in recent national elections, and inspired most tax reform plans currently before Congress. The so-called Flat Tax is in reality a tax on consumption at a flat 19% rate. It was proposed by two Stanford University economists, Robert E. Hall... |
1999 |
| David S. Kupetz |
TO ASSUME OR NOT TO ASSUME: REAL ESTATE LEASES IN BANKRUPTCY |
8 Journal of Bankruptcy Law and Practice 393 (July/August, 1999) |
At the time that a real estate lease is entered, the parties to the lease may view their futures optimistically and might not consider bankruptcy as a likely scenario. However, real estate leases are not infrequently involved in bankruptcy cases. In fact, issues relating to real property leases and other contracts are commonly among the most... |
1999 |
| James D. Bryce |
A CRITICAL EVALUATION OF THE TAX CRITS |
76 North Carolina Law Review 1687 (June, 1998) |
Recent years have seen the spread of legal academia's favorite obsession--sex and race as the origin of all of society's ills--to the tax law. In my view, this is not a helpful development. This Article will focus on just a few of the recent writings to illustrate how little useful analysis there is in this body of writing. The first general... |
1998 |
| John D. Colombo |
A PROPOSAL FOR AN EXIT TAX ON NONPROFIT CONVERSION TRANSACTIONS |
23 Journal of Corporation Law 779 (Summer, 1998) |
I. Introduction. 779 II. Background:The Structure of a Conversion and Current Regulatory Environment. 782 A. Structure of Conversion Transactions. 782 B. Regulatory Concerns and Responses. 783 III. The Case for an Exit Tax. 786 A. The Recapture Theory. 787 B. The Community Benefit Theory and the Partnership Analogy. 789 C. The Committed Private... |
1998 |
| Nina J. Crimm |
AN EXPLANATION OF THE FEDERAL INCOME TAX EXEMPTION FOR CHARITABLE ORGANIZATIONS: A THEORY OF RISK COMPENSATION |
50 Florida Law Review 419 (7/1/1998) |
Abstract. 420 Introduction. 421 I. Meaning of Charitable Organization for I.R.C. § 501(c)(3) Purposes. 425 A. English Antecedents of American Law. 425 B. American Law. 427 II. Scholars' Theories of Tax Exemption for Charitable Organizations. 430 A. Basic Notions. 430 B. Subsidy Theory. 430 C. Alternatives to Subsidy Theory. 431 1. Income... |
1998 |
| Patrick B. Crawford |
ANALYZING FAIRNESS PRINCIPLES IN TAX POLICY: A PRAGMATIC APPROACH |
76 Denver University Law Review 155 (1998) |
I. Introduction. 155 II. Economic Analysis. 160 III. Equity Analysis. 164 A. The Consumption Tax Debate. 166 1. The Endowments Tax Principle. 167 2. The Hobbesian Benefits Principle. 170 3. The Perfected Income Tax Principle. 175 4. The Nondiscrimination Principle. 176 B. The Progressivity Debate. 178 1. The Nozickian Justice in Transfer Principle.... |
1998 |
| Robert K. Rasmussen |
BEHAVIORAL ECONOMICS, THE ECONOMIC ANALYSIS OF BANKRUPTCY LAW AND THE PRICING OF CREDIT |
51 Vanderbilt Law Review 1679 (November, 1998) |
I. Introduction. 1679 II. The Rational Actor in Bankruptcy Theory. 1680 III. Incorporating Behavioral Economics into Corporate Bankruptcy Law. 1687 IV. Conclusion. 1702 |
1998 |
| Nancy E. Shurtz |
CRITICAL TAX THEORY: STILL NOT TAKEN SERIOUSLY |
76 North Carolina Law Review 1837 (June, 1998) |
[F]eminism is about taking all women seriously, which requires eliciting the differences and conflicts among women. But in the overall feminist scheme of things, any arguable injustice caused by QTIPs to affluent (and overwhelmingly white) widows is simply trivial. Justice Oliver Wendell Holmes once said: Taxes are what we pay for civilized... |
1998 |
| Erik M. Jensen |
CRITICAL THEORY AND THE LONELINESS OF THE TAX PROF |
76 North Carolina Law Review 1753 (June, 1998) |
This essay has two goals: to suggest why feminist and critical race commentary (what I'll call the New Criticism) is spreading in taxation and, in the course of evaluating some specific examples of the New Criticism, to discuss some dangers of that criticism. My first thesis--ultimately unprovable, I admit--is that the emergence of New Criticism... |
1998 |
| Beverly I. Moran |
EXPLORING THE MYSTERIES: CAN WE EVER KNOW ANYTHING ABOUT RACE AND TAX? |
76 North Carolina Law Review 1629 (June, 1998) |
In A Black Critique of the Internal Revenue Code, Bill Whitford and I studied four important applications of the individual income tax: to income from wealth, to the expenses of home ownership, to income in the form of employee benefits, and to marriage. With respect to those applications we compared similarly situated blacks and whites, as defined... |
1998 |
| A. Mechele Dickerson |
FAMILY VALUES AND THE BANKRUPTCY CODE: A PROPOSAL TO ELIMINATE BANKRUPTCY BENEFITS AWARDED ON THE BASIS OF MARITAL STATUS |
67 Fordham Law Review 69 (October, 1998) |
CONGRESS recently passed a law that states that only persons of the opposite sex who are in marriages authorized by the State are entitled to federal benefits awarded to married persons. Specifically, the Defense of Marriage Act provides that, for the purposes of any federal act, ruling, or regulation, marriage means a legal union between one... |
1998 |