William Organek "A BITTER RESULT": PURDUE PHARMA, A SACKLER BANKRUPTCY FILING, AND IMPROVING MONETARY AND NONMONETARY RECOVERIES IN MASS TORT BANKRUPTCIES 96 American Bankruptcy Law Journal 361 (Spring, 2022) Purdue Pharma, the maker of OxyContin®, filed for bankruptcy in 2019 to resolve thousands of opioid-related lawsuits. The settlement reached in the case would release the controlling Sackler family from all opioid-related liability in exchange for a Sackler financial contribution--without requiring the Sacklers to file for bankruptcy. Critics... 2022
Samuel Ackerman "STAMPING" OUT THE POSTAGE POLL TAX 55 Columbia Journal of Law and Social Problems 331 (Winter, 2022) In the 1966 case of Harper v. Virginia Board of Elections, the Supreme Court abolished the last vestiges of the Jim Crow-Era poll tax in one fell swoop under the Equal Protection Clause. The opinion emphasized that paying a tax or fee is irrelevant to one's qualifications for voting and invidiously discriminates against the poor. Litigants have... 2022
Reece Barker A MEMORIAL AND REMONSTRANCE AGAINST TAXATION OF CHURCHES 47 Brigham Young University Law Review 1001 (2022) C1-2Contents Introduction. 1001 I. Memorial and Remonstrance Against Taxation of Churches. 1004 A. The Church Is Not Within Cognizance of the State's Taxation Power. 1006 B. The Dangers of Taxing Religious Organizations. 1008 C. Counterarguments. 1013 II. The Historical Practice of Exempting Churches from Income and Property Taxation. 1015 A. Case... 2022
Helen Sprainer AIR QUALITY EQUITY: WHY THE CLEAN AIR ACT FAILED TO PROTECT LOW-INCOME COMMUNITIES AND COMMUNITIES OF COLOR FROM COVID-19 30 New York University Environmental Law Journal 123 (2022) The effects of the COVID-19 pandemic highlight the many ways in which low-income communities and communities of color suffer disproportionate harms during a disaster. This pandemic is an environmental injustice because the inequitable development and enforcement of our environmental laws has left some communities more at risk for serious infection... 2022
Alex Zhang ANTIDISCRIMINATION AND TAX EXEMPTION 107 Cornell Law Review 1381 (July, 2022) The Supreme Court held, in Bob Jones University v. United States, that violations of fundamental public policy--including race discrimination in education--disqualify an entity for tax exemption. The holding of the case was broad, and its results cohered with the ideals of progressive society: the government ought not to subsidize discrimination,... 2022
Taylor C. Holley AUDITING SCIENTOLOGY: REEXAMINING THE CHURCH'S 501(C)(3) TAX EXEMPTION ELIGIBILITY 54 Texas Tech Law Review 345 (Winter, 2022) I. Introduction. 346 II. Church and Legislative History. 347 A. The Origins of Scientology. 347 1. L. Ron Hubbard and Dianetics. 348 2. A Religion Is Born from the Principles of Dianetics. 349 B. Criteria for Obtaining and Requirements for Maintaining § 501(c)(3) Status. 353 1. Statutory Criteria. 353 2. The Common Law Requirement. 355 C.... 2022
Courtney Kobren BANKRUPTCY BASICS: WHAT THE U.S. CAN LEARN FROM THE U.K. FILING PROCESSES 32 Duke Journal of Comparative & International Law 441 (Spring, 2022) Although filing for bankruptcy is the primary form of economic relief for U.S. consumers in financial distress, pro se debtors lack access to the consumer bankruptcy system. An individual debtor faces many challenges when filing for bankruptcy without an attorney, since the debtor must rely on free access to the information provided by the U.S.... 2022
Daryl J. Smith , Office of the Chapter 13, Standing Trustee, Memphis, Tenn. BANKRUPTCY CAN BE A MEANS TO ECONOMIC JUSTICE AND EQUALITY 41-NOV American Bankruptcy Institute Journal 36 (November, 2022) Cancer does not discriminate; it can touch anyone at any time. Similarly, debt does not discriminate. Like cancer, debt can be a disease impacting a person's life. Also like cancer, debt affects all ethnicities, the young, the old, the rich, the poor, the uneducated and the educated. Along the lines of a harsh disease, debt can eat away at a... 2022
Samuel D. Brunson BARGAIN BASEMENT PROGRESSIVITY? CONSTITUTIONAL FLAT TAXES, DEMOGRANTS, AND PROGRESSIVE INCOME TAXATION 53 Loyola University Chicago Law Journal 683 (Summer, 2022) State and local governments raise revenue in three primary ways: property, sales, and income taxes. Property and sales taxes tend to impose a higher burden on low-income households. To ensure the fairness and progressivity of their overall revenue system, states need their income tax to be sufficiently progressive. Four states face an apparently... 2022
Goldburn P. Maynard Jr. BIDEN'S GAMBIT: ADVANCING RACIAL EQUITY WHILE RELYING ON A RACE-NEUTRAL TAX CODE 131 Yale Law Journal Forum 656 (January 9, 2022) The American Rescue Plan Act was both a major infusion of economic aid to low-income and middle-class Americans and an opportunity for the Biden Administration to keep its promise to promote racial equity. This Essay analyzes ARPA's major provisions to determine their potential impact on racial equity. It argues that the Biden... 2022
Goldburn P. Maynard Jr. BIDEN'S GAMBIT: ADVANCING RACIAL EQUITY WHILE RELYING ON A RACE-NEUTRAL TAX CODE 131 Yale Law Journal Forum 656 (1/9/2022) abstract. The American Rescue Plan Act was both a major infusion of economic aid to low-income and middle-class Americans and an opportunity for the Biden Administration to keep its promise to promote racial equity. This Essay analyzes ARPA's major provisions to determine their potential impact on racial equity. It argues that the Biden... 2022
Ishaq Kundawala BITING THE BULLET: A BIPARTISAN SOLUTION TO INCREASE DEBTORS' ACCESS TO CHAPTER 7 RELIEF WHILE EXEMPTING FIREARMS IN A BANKRUPTCY CASE 56 Indiana Law Review 33 (2022) Introduction I. A Brief History of the Current Practices Regarding Debtors' Payment of Bankruptcy Attorneys' Fees in Chapter 7 Cases II. Understanding the Disparate Social Impact of the Current Payment Practices on Debtors' Bankruptcy Chapter Choices and Eventual Case Outcomes III. Examining the Two-Contract Approach to the Payment of Chapter 7... 2022
Melody R. Webb, Esq. BUILDING A GUARANTEED INCOME TO END THE "CHILD WELFARE" SYSTEM 12 Columbia Journal of Race and Law 1 (July, 2022) I. Disparities in the Child Welfare System. 3 A. The Child Welfare System is Racialized. 3 B. Current Child Welfare Policies Reflect Historically Racialized Approaches to Child Welfare and Cash Assistance Programs.. 4 C. Anti-Black Racist Policies Demobilize Black American Parents. 7 II. Confronting the Risk Factor for Neglect. 8 A. American... 2022
Jeremy Bearer-Friend COLORBLIND TAX ENFORCEMENT 97 New York University Law Review 1 (April, 2022) The United States Internal Revenue Service (IRS) has repeatedly taken the position that because the IRS does not ask taxpayers to identify their race or ethnicity on submitted tax returns, IRS enforcement actions are not affected by taxpayers' race or ethnicity. This claim, which I call colorblind tax enforcement, has been made by multiple IRS... 2022
Anthony Rychkov CRITICAL TAX THEORY: COMBATTING RACIAL AND INCOME INEQUALITY IN AMERICA 21 Seattle Journal for Social Justice 87 (Fall, 2022) Critical race theory holds that racism is not merely the product of individual bias and prejudices but also something embedded in legal systems and policies. This article will particularly discuss critical race theory and its effects on U.S. tax policies, something I would like to call critical tax theory. As Benjamin Franklin famously noted,... 2022
Allison Tait DEBT GOVERNANCE, WEALTH MANAGEMENT, AND THE UNEVEN BURDENS OF CHILD SUPPORT 117 Northwestern University Law Review 305 (2022) Abstract--Child support is a ubiquitous kind of debt, common to all income and wealth levels, with data showing that approximately 30% of the U.S. adult population has either been subject to paying child support or has received it. Across this field of child support debt, however, unpaid obligations look different for everyone, and in particular... 2022
Heinz Klug DEMOCRACY, INEQUALITY, AND THE NEED FOR A SOCIAL SOLIDARITY TAX 31 Southern California Review of Law & Social Justice 179 (Spring, 2022) C1-2TABLE OF CONTENTS I. INTRODUCTION. 180 II. WHY CONSIDER A SOCIAL SOLIDARITY TAX?. 182 A. Goals and Modalities. 184 B. Wealth Taxes as a Response to Economic Crises. 186 III. THE COMPARATIVE HISTORICAL EXPERIENCE. 190 A. Wealth Taxes in the Twentieth Century. 190 B. Annual Wealth Taxes. 191 C. Capital Levies or a Once-Off Wealth Tax. 197 D. The... 2022
Charlotte A. McFaddin EVALUATING THE TAX VETO IN A DIGITAL AGE: LEGISLATIVE EFFICIENCY AND NATIONAL SOVEREIGNTY IN THE EUROPEAN UNION 62 Virginia Journal of International Law 429 (Winter, 2022) The total market capitalization of the six largest U.S.-headquartered tech companies now tops $4.5 trillion; yet much of their revenues legally escape taxation every year. Recognizing the challenges of taxing the digital economy, the international community joined forces to reform the outdated global tax framework. In 2018, however, the United... 2022
Steven A. Dean FILING WHILE BLACK: THE CASUAL RACISM OF THE TAX LAW 2022 Utah Law Review 801 (2022) The tax law's race-blind approach produces bad tax policy. This Essay uses three very different examples to show how failing to openly and honestly address race generates bias, and how devasting the results can be. Ignoring race does not solve problems; it creates them. ProPublica has shown, for example, that because of the perils of filing income... 2022
María Amparo Grau Ruiz FISCAL TRANSFORMATIONS DUE TO AI AND ROBOTIZATION: WHERE DO RECENT CHANGES IN TAX ADMINISTRATIONS, PROCEDURES AND LEGAL SYSTEMS LEAD US? 19 Northwestern Journal of Technology & Intellectual Property 325 (April, 2022) Abstract--Tax administrations are currently experiencing transformations worldwide. This phenomenon has an impact on traditional tax rules. Increased technological capabilities open the door to review procedural and substantial regulation. The reinforcement of reporting and transparency requirements, and the connectivity between information systems... 2022
Daniel J. Durst GEOGRAPHIC INCOME TAX MARRIAGE EQUALITY: A PROPOSAL TO EXPAND THE DOUBLE BASIS STEP-UP 2022 Michigan State Law Review 55 (2022) Surviving spouses in community property states enjoy a significant, but unintended, income tax advantage over surviving spouses in other states. The advantage, known as the double basis step-up, generally eliminates capital gains for surviving spouses in community property states. This geographic inequality incentivizes inefficient behaviors for... 2022
Irina S. Ewing HOW THE AMERICAN TAXATION SYSTEM UNDULY AFFECTS THE BLACK COMMUNITY 17 Florida A & M University Law Review 95 (Fall, 2022) C1-2Table of Contents Introduction. 96 I. Taxation on Enslaved African Americans During Slavery. 96 II. Post-slavery Taxation. 97 A. Income Disparities and the Wage Gap. 98 B. Income Inequalities Black Men Versus White Men. 99 C. Income Inequalities Black Women Versus White Women. 99 D. The Importance of Wealth Accumulation. 101 1. Tax Subsidies on... 2022
Francine J. Lipman HOW TO DESIGN AN ANTIRACIST STATE AND LOCAL TAX SYSTEM 52 Seton Hall Law Review 1531 (2022) I. Introduction. 1532 II. Antiracist Framework. 1534 A. Antiracist Definitions. 1534 B. Antiracism Building Blocks. 1537 III. Applying An Antiracist Framework to State & Local Tax Systems. 1538 A. Legislative Foundations of State & Local Tax Systems. 1538 1. Brief Historical Overview. 1538 2. Status Quo State & Local Tax Legislative Policies. 1541... 2022
Magdalene Mannebach I AM ONCE AGAIN ASKING FOR FEDERAL STUDENT LOAN DEBT REFORM: A DISCUSSION ON FEDERAL STUDENT LOAN DEBT AND ITS NEGATIVE EFFECTS ON THE RACE WEALTH GAP 90 UMKC Law Review 909 (Summer, 2022) Student loan debt--whether someone has it, has had it, or is likely to accrue it in the future, it is a financial burden familiar to millions. The office of Federal Student Aid reported that as of August 2021, more than 42.9 million Americans combined for an outstanding Federal Loan Portfolio of $1.56 trillion. Among the millions of borrowers with... 2022
Alyssa A. DiRusso , Timothy J. McFarlin IDENTITY APPROPRIATION AND WEALTH TRANSFER: TWAIN, CORD, AND THE POST-MORTEM RIGHT OF PUBLICITY 48 ACTEC Law Journal 41 (Fall, 2022) History is replete with examples of discrimination against people based on race and gender, both during their lives and after their deaths. Perhaps then it is unsurprising that unequal treatment has impacted people's ability to control and financially benefit from their own identity, as well as their ancestors' identities, in the United States.... 2022
Ariel Jurow Kleiman IMPOVERISHMENT BY TAXATION 170 University of Pennsylvania Law Review 1451 (June, 2022) Viewed in the aggregate, the U.S. fiscal system is progressive, reduces inequality, and cuts poverty. The system improves on market outcomes by transferring income from rich to poor. Yet this bird's eye view rings hollow on the ground, where millions of taxpayers across the United States are made poor or poorer by paying their state and federal... 2022
Zahraa Nasser IMPROVING NEW MARKET TAX CREDIT ACCESSIBILITY TO ADDRESS FOOD VULNERABILITY 36 Notre Dame Journal of Law, Ethics & Public Policy 399 (2022) As middle to upper-class Americans panicked over the national shortage of toilet paper, for a moment they came close to understanding what it was like to be poor in the United States. In April 2020, we united as a nation as canned foods, flour, sugar, and cleaning supplies flew from grocery store shelves with no certainty of the quick restock to... 2022
Elyse Dorsey INCOME INEQUALITY, JOB POLARIZATION, AND THE REDISTRIBUTIVE POWER OF ANTITRUST 29 George Mason Law Review 1019 (Summer, 2022) Abstract. In recent years, income inequality and antitrust enforcement have been repeatedly linked in popular and policy discussions. Particularly as the COVID-19 pandemic shocked and dramatically reshaped daily lives across the world, concerns regarding economic inequality have surged. Simultaneously, as the pandemic increased global reliance upon... 2022
Katie Whitley INCREASING ACCESS TO HIGH-QUALITY SCHOOLS IN INDIANAPOLIS THROUGH THE LOW-INCOME HOUSING TAX CREDIT QUALIFIED ALLOCATION PLAN 55 Indiana Law Review 879 (2022) Countless children in the greater Indianapolis metropolitan area lack access to high-quality public schools due to the median income and racial makeup of their neighborhood. School and residential racial segregation in our country, coupled with inequitable distribution of resources across neighborhoods and schools, creates a system in which... 2022
Phyllis C. Taite INEQUALITY BY UNNATURAL SELECTION: THE IMPACT OF TAX CODE BIAS ON THE RACIAL WEALTH GAP 110 Kentucky Law Journal 639 (2021-2022) Table of Contents. 639 Introduction. 640 I. Social Darwinism. 641 II. Real Estate Investment Trusts and Mass Incarceration. 643 A. What Is a Real Estate Investment Trust?. 643 B. What Is the Relationship Between Mass Incarceration and Tax Policy?. 646 i. The Rise of Private Prisons and Detention Centers. 646 ii. Show Me the Money!. 648 C. The... 2022
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