| Author | Title | Citation | Summary | Year |
| Brian Mogck |
A PROPOSAL FOR POLICE REFORM: REQUIRE EFFECTIVE ACCOUNTABILITY MEASURES IN POLICE UNION CONTRACTS AS A CONDITION OF TAX-EXEMPT STATUS |
8/7/2020 University of Chicago Law Review Online 1 (August 7, 2020) |
In the wake of the May 25 police killing of George Floyd in Minneapolis, government leaders across the nation are urgently considering reforms that might prevent police brutality. Policy analysts have suggested changes to federal, state, and local laws to improve transparency for police departments and accountability for officers. Proposals have... |
2020 |
| Edward A. Zelinsky |
APPLYING THE FIRST AMENDMENT TO THE INTERNAL REVENUE CODE: MINNESOTA VOTERS ALLIANCE AND THE TAX LAW'S REGULATION OF NONPROFIT ORGANIZATIONS' POLITICAL SPEECH |
83 Albany Law Review 1 (2019-2020) |
In Minnesota Voters Alliance v. Mansky, the U.S. Supreme Court struck on First Amendment grounds Minnesota's political apparel ban. This law prohibits individuals from wearing political badges, political buttons, or other political insignia . at or about [any] polling place. The Minnesota statute, the Court held, unreasonably restricts... |
2020 |
| John Patrick Hunt |
BANKRUPTCY AS CONSUMER PROTECTION: THE CASE OF STUDENT LOANS |
52 Arizona State Law Journal 1167 (Winter 2020) |
Over 300,000 student loan borrowers have applied to the Department of Education for administrative relief from federal student loans on the ground that they were deceived or otherwise victimized by their schools. The Department adopted relatively borrower-friendly rules for this process in 2016. But under Secretary DeVos, the Department changed... |
2020 |
| Samir D. Parikh |
BANKRUPTCY TOURISM AND THE EUROPEAN UNION'S CORPORATE RESTRUCTURING QUANDARY: THE CATHEDRAL IN ANOTHER LIGHT |
42 University of Pennsylvania Journal of International Law 205 (Fall, 2020) |
For the last decade, the European Union (EU) has been reconceptualizing its corporate restructuring framework with the hope of bolstering capital markets and improving cross-border lending. Unfortunately, the system remains plagued by two intractable problems: divergent substantive law at the Member State level and jurists unaccustomed to guiding... |
2020 |
| Jonathan Barry Forman , Roberta F. Mann |
BORROWING FROM MILLENNIALS TO PAY BOOMERS: CAN TAX POLICY CREATE SUSTAINABLE INTERGENERATIONAL EQUITY? |
36 Georgia State University Law Review 799 (Spring, 2020) |
C1-3Table of Contents L1-2Introduction . L3801 I. Sustainable Intergenerational Justice and Tax Policy. 803 A. What Is Sustainable Intergenerational Justice?. 803 B. How Can Tax Policy Influence Sustainable Intergenerational Justice?. 806 1. The Resources of U.S. Households. 806 2. Taxes Can Influence the Level of Resources that Are Available to... |
2020 |
| Nathalie Martin |
BRINGING RELEVANCE BACK TO CONSUMER BANKRUPTCY |
36 Emory Bankruptcy Developments Journal 581 (2020) |
This Paper was presented at the Seventeenth Annual Emory Bankruptcy Developments Journal Symposium in February of 2020. Less than a month later, all or most travel had ceased and many of us began the process of social distancing and restructuring our lives in the face of the coronavirus. No one could have predicted this event and its effects on the... |
2020 |
| Martin G. Vallespinos |
CAN THE WTO STOP THE RACE TO THE BOTTOM? TAX COMPETITION AND THE WTO |
40 Virginia Tax Review 93 (Fall, 2020) |
In this article, I analyze the interaction between income tax competition and the multilateral trade regime. I argue that several forms of tax competition such as special tax zones (STZs), export tax incentives, participation exception, profit shifting toleration, and tax havens are distortive to international trade and therefore should be policed... |
2020 |
| Anthony J. Casey |
CHAPTER 11'S RENEGOTIATION FRAMEWORK AND THE PURPOSE OF CORPORATE BANKRUPTCY |
120 Columbia Law Review 1709 (November, 2020) |
A fundamental question for corporate bankruptcy law is why it exists in the first place. Why are there special rules that apply only in financial distress? The conventional law-and-economics answer--known as the Creditors' Bargain Theory--identifies two core purposes of bankruptcy law: recreating a hypothetical ex ante bargain and respecting... |
2020 |
| Blaine G. Saito |
COLLABORATIVE GOVERNANCE AND THE LOW-INCOME HOUSING TAX CREDIT |
39 Virginia Tax Review 451 (Spring, 2020) |
The Low-Income Housing Tax Credit (LIHTC) is the largest federal program focused on increasing the supply of affordable housing. The credit is designed as a collaboration among the federal government, states, localities, developers, and investors. But it is not meeting its goals. Budget hawks have noted that costs have increased while units have... |
2020 |
| Carlo Garbarino |
COSMOPOLITAN RIGHTS, GLOBAL TAX JUSTICE, AND THE MORALITY OF COOPERATION |
23 Florida Tax Review 743 (Spring, 2020) |
This Article addresses two related first-order questions about morality that enable us to discern solutions that address second-order questions in the specific policy context of regulation of tax competition and BEPS: (1) what kind of justice conception has sufficient normative support to undergird regulation attempts of this global phenomenon to... |
2020 |
| Johnny Rex Buckles |
CURBING (OR NOT) FOREIGN INFLUENCE ON U.S. POLITICS AND POLICIES THROUGH THE FEDERAL TAXATION OF CHARITIES |
79 Maryland Law Review 590 (2020) |
The 2016 presidential election spawned journalistic accounts igniting great concern across the political spectrum that foreign actors had been interfering with America's democracy. Foreign engagement with politically active nonprofit organizations has contributed to the perceived problem. Although tax-exempt charitable organizations described in... |
2020 |
| Simon de Carvalho |
DOES THE TAX CODE BELIEVE WOMEN?: REEXAMINING 26 USC § 104(A)(2) IN THE #METOO ERA |
87 University of Chicago Law Review 1345 (July, 2020) |
Since 1918, the tax code has included 26 USC § 104(a)(2), an exclusion from gross income for civil lawsuit damages for personal injuries or sickness. In 1996, by adding one word--physical--to the provision (twice), Congress narrowed the exclusion's scope dramatically. Now, damages compensating for a broken arm (a personal physical injury) are... |
2020 |
| Caroline Bruckner |
DOUBLING DOWN ON A BILLION DOLLAR BLIND SPOT: WOMEN BUSINESS OWNERS AND TAX REFORM |
9 American University Business Law Review 1 (2020) |
I. Introduction. 1 II. Women Business Owners as an Economic Force. 8 A. Most Women-Owned Firms Are Small Business Service Firms. 9 B. Women-Owned Firms Still Encounter Growth and Access to Capital Challenges. 13 III. Data on Women Testifying Before the Tax-Writing Committees. 16 IV. TCJA & Small Business Tax Expenditures. 21 A. Section... |
2020 |
| Pamela Foohey , Robert M. Lawless , Deborah Thorne |
DRIVEN TO BANKRUPTCY |
55 Wake Forest Law Review 287 (2020) |
Over the last ten years, 15.1 million people owning 16.4 million cars filed for bankruptcy. These cars provided access to work, education, medical care, childcare, food, and other life necessities. They were also major household investments, the most expensive asset most bankruptcy filers owned other than a house. Using original data from the... |
2020 |
| Reuven Avi-Yonah, Orli Avi-Yonah, Nir Fishbien, Haiyan Xu |
FEDERALIZING TAX JUSTICE |
53 Indiana Law Review 461 (2020) |
The United States is the only large federal country that does not have an explicit way to reduce the economic disparities among more and less developed regions. In Germany, for example, federal revenues are distributed by a formula that takes into account the relative level of wealth of each state (the so-called Finanzausgleich, or fiscal... |
2020 |
| Rafael I. Pardo |
FINANCIAL FREEDOM SUITS: BANKRUPTCY, RACE, AND CITIZENSHIP IN ANTEBELLUM AMERICA |
62 Arizona Law Review 125 (Spring, 2020) |
This Article presents a new frame of reference for thinking about how the federal government facilitated citizenship claims by free people of color in the antebellum United States. While scholars have accounted for various ways in which free black litigants may have made such claims, they have not considered how the Bankruptcy Act of 1841 enabled... |
2020 |
| Pamela Foohey |
FINES, FEES, AND FILING BANKRUPTCY |
98 North Carolina Law Review 419 (January, 2020) |
When faced with mounting civil or criminal court fines, fees, and interest-- court debt, as broadly defined--people may consider turning to the bankruptcy system to deal with that debt. Every year, about a million people file bankruptcy, seeking to discharge most of their debts. Although most court debt is categorically nondischargeable,... |
2020 |
| Neil L. Sobol |
GRIFFIN v. ILLINOIS: JUSTICE INDEPENDENT OF WEALTH? |
49 Stetson Law Review 399 (Spring, 2020) |
There can be no equal justice where the kind of trial a man gets depends on the amount of money he has. --Justice Hugo Black (1956) My work with the poor and the incarcerated has persuaded me that the opposite of poverty is not wealth; the opposite of poverty is justice. --Bryan Stevenson (2014) Justice Hugo Black's frequently quoted comment... |
2020 |
| Cyril A.L. Heron |
HOW TO SUE AN ASUE? CLOSING THE RACIAL WEALTH GAP THROUGH THE TRANSPLANTATION OF A CULTURAL INSTITUTION |
26 Michigan Journal of Race and Law 171 (Fall, 2020) |
Asues, academically known as Rotating Savings and Credit Associations (or ROSCAs for short), are informal cultural institutions that are prominent in developing countries across the globe. Their utilization in those countries provide rural and ostracized communities with a means to save money and invest in the community simultaneously. Adoption of... |
2020 |
| Julie Roin |
JUDGE WOOD MEETS INTERNATIONAL TAX |
87 University of Chicago Law Review 2453 (December, 2020) |
There is always a danger in having courts of general jurisdiction rule on issues involving the application of technical pieces of specialized legislation. Judges in these courts generally lack the background necessary to understand the interactions between the particular issue(s) under scrutiny and the larger legislative or regulatory picture. And... |
2020 |
| Phyllis C. Taite |
MAKING TAX POLICY GREAT AGAIN: AMERICA, YOU'VE BEEN TRUMPED |
24 Florida Tax Review 240 (Fall, 2020) |
Tax policy plays a role in shaping the economy. Scholars have long asserted that tax policy should be used to make positive impacts on economic activity by adjusting and creating policies that benefit most of the population rather than the elite few. Scholars advocate for implementing policies to address wealth and income inequality while... |
2020 |
| Grace Stephenson Nielsen |
NETFLIX AND (TAX) BILL: RETAIL SALES TAXATION OF SERVICES |
46 Brigham Young University Law Review 249 (2020) |
C1-2Contents I. Political and Policy Implications of Service Taxes. 255 A. Advantages of an RST on Services. 256 1. Base erosion: More money, more problems consistency. 256 2. Correcting economic distortions. 261 B. Design Concerns. 261 1. Tax cascading: Exempting business-to-business services. 262 2. Vertical equity concerns. 264 3. Essential... |
2020 |
| |
NYC PROPERTY TAX SYSTEM UPHELD |
26 CITYLAW 12 (2020) |
An Organization challenged New York City's property tax system as unfair, unconstitutional and discriminatory. Tax Equity Now NY LLC, an association of property owners and renters, filed a lawsuit challenging the New York City property tax system. The owners and renters alleged that the City's property tax system was unfair and results in racial... |
2020 |
| Dr. Charles J. Reid, Jr. |
PANDEMIC OF INEQUALITY: AN INTRODUCTION TO INEQUALITY OF RACE, WEALTH, AND CLASS, EQUALITY OF OPPORTUNITY |
14 University of St. Thomas Journal of Law & Public Policy 1 (December, 2020) |
This Symposium was proposed and planned months before COVID-19 emerged as a public health emergency. Still, it can safely be said that the COVID pandemic that ravaged the United States in the summer and fall of 2020--a pandemic, furthermore, that poses an even greater threat in the upcoming winter--has revealed in vivid detail the inequalities at... |
2020 |
| Blake N. Humphrey |
PILOT AGREEMENTS IN WEST VIRGINIA: A TALE OF TURBULENT TAXATION |
123 West Virginia Law Review 335 (Fall, 2020) |
I. Introduction. 336 II. Historical Perspective and Background. 340 A. History of PILOT Agreements in the United States. 340 1. Nonprofit PILOT Agreements. 341 2. Private Sector PILOT Agreements. 343 B. History of PILOT Agreements in West Virginia: A Push to Facilitate Economic Development and Stability. 345 1. Statutory Authorization for PILOT... |
2020 |
| Luke Scheuer |
POT, THE FIRST AMENDMENT, AND TAXES: THE IRS'S DENIAL OF 501(C)(6) TAX-EXEMPT STATUS TO MARIJUANA ADVOCACY GROUPS |
26 Widener Law Review 101 (2020) |
Federal law prohibits the sale, possession, and use of marijuana under the Controlled Substances Act. Nevertheless, many states have legalized marijuana for medical or recreational uses and have licensed businesses for the purpose of selling marijuana to the public. As a result, a burgeoning marijuana industry has cropped up, and its participants... |
2020 |
| Connor Blancato |
QAP OUT: WHY THE FEDERAL GOVERNMENT SHOULD REQUIRE MORE FROM HOW STATES ALLOCATE LOW-INCOME HOUSING TAX CREDITS |
28 Journal of Law & Policy 639 (2020) |
Prohibitively high land acquisition and construction costs block affordable housing developers from using the Low-Income Housing Tax Credit program in high opportunity areas. Policymakers must study the history of housing policy in the United States and realize that the LIHTC program works because it suitably balances previously problematic... |
2020 |
| Edward R. Morrison, Belisa Pang, Antoine Uettwiller, Columbia University, Yale University, Imperial College London |
RACE AND BANKRUPTCY: EXPLAINING RACIAL DISPARITIES IN CONSUMER BANKRUPTCY |
63 Journal of Law & Economics 269 (May, 2020) |
African American bankruptcy filers select Chapter 13 far more often than other debtors, who opt instead for Chapter 7, which has higher success rates and lower attorneys' fees. Prior scholarship blames racial discrimination by attorneys. We propose an alternative explanation: Chapter 13 offers benefits, including retention of cars and driver's... |
2020 |
| Palma Joy Strand, Nicholas A. Mirkay |
RACIALIZED TAX INEQUITY: WEALTH, RACISM, AND THE U.S. SYSTEM OF TAXATION |
15 Northwestern Journal of Law & Social Policy 265 (Spring, 2020) |
This Article describes the connection between wealth inequality and the increasing structural racism in the U.S. tax system since the 1980s. A long-term sociological view (the why) reveals the historical racialization of wealth and a shift in the tax system overall beginning around 1980 to protect and exacerbate wealth inequality, which has been... |
2020 |
| Hon. Jason D. Woodard |
RACING TO RESOLUTION: A PRELIMINARY STUDY OF INDIA'S NEW BANKRUPTCY CODE |
52 George Washington International Law Review 393 (2020) |
Motivated in part by its low rankings in the World Bank's annual Doing Business reports, India enacted a new bankruptcy code in 2016. The new law is significantly different from the United States' highly-ranked code but was likewise designed to engineer a rise in the World Bank rankings. This Article examines the dynamic from two perspectives. Part... |
2020 |