Arvind Sabu REFRAMING BITCOIN AND TAX COMPLIANCE 64 Saint Louis University Law Journal 181 (Winter, 2020) This Article argues that, contrary to the common belief that Bitcoin enables tax evasion, the Internal Revenue Service (IRS) can increasingly police transactions in Bitcoin. First, commercial and technical intermediaries have emerged as part of Bitcoin's ecosystem. This diverse set of intermediaries can facilitate tax enforcement, as the... 2020
Sinis̆a Petrović , Tomislav Jaks̆ić REGULATION AND COMPETITION OF TAXI SERVICES 76 IUS Gentium 153 (2020) Throughout the world, the taxi market is generally considered a heavily regulated market. Such regulation refers primarily to establishing market entry restrictions, establishing taxi fares schemes, setting up of minimal passenger safety and protection standards, as well as ensuring that certain universal service requirements are adhered... 2020
Richard M. Hynes , Steven D. Walt REVITALIZING INVOLUNTARY BANKRUPTCY 105 Iowa Law Review 1127 (March, 2020) For the first centuries of bankruptcy's existence, only creditors could initiate a proceeding. Voluntary bankruptcy--initiated by the debtor rather than creditors--began in the nineteenth century, but well into the early twentieth century, involuntary bankruptcy accounted for about two-thirds of the money distributed to general... 2020
Elizabeth E. Stephens , Sullivan Hill Rez & Engel, APLC, Las Vegas SEN. WARREN PROPOSES SWEEPING REFORMS TO THE BANKRUPTCY CODE 39-MAR American Bankruptcy Institute Journal 8 (March, 2020) Editor's Note: This month's Update features a look at a proposal to revise the Bankruptcy Code and how it compares to recommendations made by the ABI Commission on Consumer Bankruptcy ( Prior to entering public office in 2013, Sen. Warren was an ABI member and even penned a column for the ABI Journal called Warren &... 2020
Caroline Enright SOMEONE TO LIEN ON: PRIVATIZATION OF DELINQUENT PROPERTY TAX LIENS AND TAX SALE SURPLUS IN MASSACHUSETTS 61 Boston College Law Review 667 (February, 2020) In Massachusetts, as well as in twenty-eight other states in the nation, municipalities can sell delinquent property tax liens to private investors. In exchange for paying for the debt, the private entity can collect interest rates of up to sixteen percent and levy additional fees on the homeowner. If the homeowner is unable to pay the... 2020
Gladriel Shobe SUBSIDIZING ECONOMIC SEGREGATION THROUGH THE STATE AND LOCAL TAX DEDUCTION 11 UC Irvine Law Review 539 (December, 2020) Economic segregation has increased over the past half-century. The trend of rich localities getting richer while poor localities get poorer is particularly concerning because it limits upward mobility and perpetuates intergenerational income inequality. This Article makes the novel argument that the state and local tax deduction subsidizes economic... 2020
Pippa Browde TAX BURDENS AND TRIBAL SOVEREIGNTY: THE PROHIBITION ON LAVISH AND EXTRAVAGANT BENEFITS UNDER THE TRIBAL GENERAL WELFARE EXCLUSION 20 Nevada Law Journal 651 (Spring, 2020) This article examines a portion of a relatively new federal tax statute, the Tribal General Welfare Exclusion (TGWE), that allows qualified individuals an exclusion from gross income for payments received from American Indian/Alaska Native tribes for any Indian general welfare benefit. Indian general welfare benefits are payments made to tribal... 2020
Ariel Jurow Kleiman TAX LIMITS AND THE FUTURE OF LOCAL DEMOCRACY 133 Harvard Law Review 1884 (April, 2020) C1-2CONTENTS Introduction. 1886 I. Understanding the Tax Reduction Goal. 1893 II. Improving Public Control. 1899 A. How Tax Limits Can Improve Public Control. 1900 B. Normative Support for Local Public Control. 1905 1. Improved Policies. 1905 2. Improved Process. 1908 C. Countervailing Interests. 1911 1. Extralocal Residents. 1911 2. Tax Limit... 2020
Clinton G. Wallace TAX POLICY AND OUR DEMOCRACY 118 Michigan Law Review 1233 (April, 2020) Our Selfish Tax Laws: Toward Tax Reform that Mirrors Our Better Selves. By Anthony C. Infanti. Cambridge: The MIT Press. 2018. Pp. xi, 159. $39. Racial Taxation: Schools, Segregation, and Taxpayer Citizenship, 1869-1973. By Camille Walsh. Chapel Hill: The University of North Carolina Press. 2018. Pp. xii, 176. Cloth, $90; paper, $29.95. In her new... 2020
Karen Czapanskiy TAX POLICY, STRUCTURED SETTLEMENTS AND FACTORING: MAKING EXPLOITATION EASY AND PROFITABLE 97 University of Detroit Mercy Law Review 455 (Spring, 2020) Secondary sales of streams of income payable under structured settlements of tort claims are such a disfavored transaction that Congress imposed a punitive 40 percent excise tax on them. These factoring transactions are disfavored because it is believed that payees are likely to be exploited, to dissipate the lump sum which is paid for the stream... 2020
Adam Crepelle TAXES, THEFT, AND INDIAN TRIBES: SEEKING AN EQUITABLE SOLUTION TO STATE TAXATION OF INDIAN COUNTRY COMMERCE 122 West Virginia Law Review 999 (Spring, 2020) I. Introduction. 999 II. Tribal Sovereignty and Taxes. 1001 III. Quil Ceda Village--A New Level of Injustice. 1009 A. History of QCV. 1009 B. The Tax Showdown at QCV. 1011 IV. Problem with State Taxation of Indian Country. 1014 V. Solutions. 1021 A. State Power Stops at the Reservation's Edge. 1021 B. Tax 'Em Back. 1028 VI. Conclusion. 1032 2020
Mark J. Cowan TAXING CANNABIS ON THE RESERVATION 57 American Business Law Journal 867 (Winter 2020) American Indian tribes that enter the cannabis industry confront a multis-overeign tax system that lacks certainty and horizontal equity. The complex interaction of state legalization and taxation of cannabis, federal tax law, the status of tribes as both governments and business enterprises, and the legal and tax landscape in Indian country can... 2020
Bruce Grohsgal THE ARGUMENT FOR A FEDERAL RULE OF DECISION FOR A BANKRUPTCY COURT'S RECHARACTERIZATION OF A CLAIM AS EQUITY 94 American Bankruptcy Law Journal 681 (Winter 2020) This article considers whether a federal or state rule of decision applies to a bankruptcy court's recharacterizing a claim as equity. Though every circuit that has considered recharacterization has authorized it, the circuits are split on whether federal or state law governs. I conclude that a federal decisional rule applies for several reasons.... 2020
Danaya C. Wright THE DEMOGRAPHICS OF INTERGENERATIONAL TRANSMISSION OF WEALTH: AN EMPIRICAL STUDY OF TESTACY AND INTESTACY ON FAMILY PROPERTY 88 UMKC Law Review 665 (Spring, 2020) Everyone dies eventually, and the vast majority of us will die owning at least some property. Unless you are very adept at budgeting your every need, and give away during life whatever might be left over, you are unlikely to do as my father wants to do: spend his last five dollars on the margarita that will drop him in the grave. Thus, as we think... 2020
Yiming Sun THE GOLDEN SHARE: ATTACHING FIDUCIARY DUTIES TO BANKRUPTCY VETO RIGHTS 87 University of Chicago Law Review 1109 (June, 2020) Under bankruptcy law, a debtor cannot enter into a binding agreement with a creditor to not file for bankruptcy in the future. However, creditors can in effect prevent a corporate debtor from filing for bankruptcy by obtaining a special golden share in the debtor and exercising the right to veto its bankruptcy concomitant with such a share.... 2020
Allison Anna Tail THE LAW OF HIGH-WEALTH EXCEPTIONALISM 71 Alabama Law Review 981 (2020) Introduction. 983 I. The Inscription of Family Goverance. 987 A. Forming a Perfect Family Union. 987 1. Crafting Democratic Governance. 988 2. Identifying Fundamental Family Values. 991 3. Exceptional Entities: Family as Nation-State. 993 B. Securing the Wealth of Families.. 995 1. In Families We Trust. 995 2. Investing in Family. 999 3. Charity... 2020
Amandeep S. Grewal THE PRESIDENT'S TAX RETURNS 27 George Mason Law Review 439 (Spring, 2020) For around forty years, US Presidents and major party presidential candidates have publicly released their personal income tax returns. However, during the 2016 election cycle, Republican candidate Donald Trump broke from this recent tradition and did not disclose them. This nondisclosure ultimately did not imperil his candidacy, and he became the... 2020
Ryan A. Partelow THE TWENTY-FIRST CENTURY POLL TAX 47 Hastings Constitutional Law Quarterly 425 (Spring, 2020) In 2008, Randi Lynn Williams of Dothan, Alabama, lost her right to vote when she was convicted of fraudulent use of a credit card. Although she served her sentence of probation and a few months in prison, she is still currently unable to vote. Although many states have abolished or liberalized their laws disenfranchising convicted felons in recent... 2020
Stephen R. Miller, J.D., M.C.P., Editor-in-Chief The Wealth Gap & Race 49 Real Estate Review Journal 4 (Fall 2020) Vanessa J. Lawrence, J.D. (University of Pennsylvania), B.S. (Morgan State University), is an Associate Professor of Legal and Real Estate Studies at Temple University's Fox School of Business. 2020
Leo P. Martinez TOWARD TAX REFORM THAT MIRRORS OUR BETTER SELVES, BOOK REVIEW: ANTHONY C. INFANTI, OUR SELFISH TAX LAWS (2018) 47 Hastings Constitutional Law Quarterly 467 (Spring, 2020) Professor Anthony Infanti's new book, Our Selfish Tax Laws, is a must-read for anyone affected by tax policy--by this I mean it is a must-read for everyone. To set the stage for this review, I begin with my only criticism of Professor Infanti's book. The subtitle Toward Tax Reform That Mirrors Our Better Selves is more accurately descriptive of the... 2020
Luis Calderon Gomez TRANSCENDING "TAX" SOVEREIGNTY AND TAX STANDARDIZATION: THREE QUESTIONS 45 Yale Journal of International Law 191 (Winter, 2020) I. Introduction. 191 II. Standardization, Harmonization, Globalization, and Network Power. 194 A. Responses to Tax Havens. 194 1. The Domestic Approach: The Tax Cuts and Jobs Act. 194 2. The Bilateral Approach: Switzerland & Bank Secrecy. 197 3. The Regional Approach: State Aid. 198 4. The Multilateral Approach: BEPS. 202 B. Standards,... 2020
Anne Bryson Bauer WE CAN DO IT? HOW THE TAX CUTS AND JOBS ACT PERPETUATES IMPLICIT GENDER BIAS IN THE CODE 43 Harvard Journal of Law & Gender 1 (Winter, 2020) In December of 2017 Congress passed sweeping tax reform legislation known as the Tax Cuts and Jobs Act. This article highlights three aspects of the legislation that reflect implicit bias in the Code and facilitate the marginalization of women as a result of tax policy that fails to consider underlying demographic data with respect to the... 2020
Emmanuel Onochie WHISKEY SOUR: AN IP EVALUATION OF NATHAN GREEN'S CONTRIBUTION TO JACK DANIEL'S WHISKEY AND HOW THAT CONTRIBUTION LED TO AN INEQUITABLE DISTRIBUTION OF GENERATIONAL WEALTH 24 Marquette Intellectual Property Law Review 67 (Winter, 2020) I. Introduction. 67 A. Historical Context. 68 B. Who Was Nathan Nearest Green?. 68 II. Nature of Green's Contribution. 69 A. Jack Daniel's Distillery's First Master Distiller. 69 III. IP Evaluation of Green's Contribution. 70 A. Overview of Calculations. 70 B. Discount Cash Flow (DCF) Method. 71 1. Calculating Expected Cash Flow (CF). 72 2.... 2020
Matthew Waldrep WHO'S ALLOWED TO FILE THIS CORPORATE BANKRUPTCY PETITION: THE STATE COURT APPOINTED RECEIVER OR THE FORMER DIRECTORS? 35 California Bankruptcy Journal 125 (2020) The federal bankruptcy system provides a process for debtors to liquidate assets in an orderly manner, create payment plans, and reorganize the finances of individuals and businesses so they may pay creditors, in part if not in whole. It offers individual debtors a fresh start and businesses a breathing spell as they reorganize. While bankruptcy... 2020
Lindsey Dennis "I DO NOT SUFFER FROM GENDER DYSPHORIA. I SUFFER FROM BUREAUCRATIC DYSPHORIA": AN ANALYSIS OF THE TAX TREATMENT OF GENDER AFFIRMATION PROCEDURES UNDER THE MEDICAL EXPENSE DEDUCTION 34 Berkeley Journal of Gender, Law & Justice 215 (Summer, 2019) Introduction. 215 I. The State of the Law. 217 II. The Medical Model of Transgender Identity. 220 III. Treatment of Transgender Taxpayers. 222 A. Gender Performance and O'Donnabhain. 224 B. The Tax Court's Disbelief of O'Donnabhain's Transgender Identity. 226 IV. Transgender as Abnormal. 227 V. Comparing Similarly Situated Cisgender Taxpayers to... 2019
George K. Yin "WHO SPEAKS FOR TAX EQUITY AND TAX FAIRNESS?": STANLEY SURREY AND THE TAX LEGISLATIVE PROCESS 39 Virginia Tax Review 39 (Fall, 2019) C1-3TABLE OF CONTENTS I. Introduction. 40 II. Surrey's 1957 View of the Tax Legislative Process. 42 III. Surrey, Colin Stam, and the Tax Legislative Staffs in The Middle of the Twentieth Century. 49 A. Conflicts between the Treasury and JCT staffs and between Surrey and Stam. 49 B. Reasons for Antagonism. 57 C. Differences between Surrey and Stam.... 2019
Christian Ketter A SECOND AMENDMENT IN JEOPARDY OF ARTICLE V REPEAL, AND "AMFIT," A LEGISLATIVE PROPOSAL ENSURING THE 2ND AMENDMENT INTO THE 22ND CENTURY: AFFORDABLE MANDATORY FIREARMS INSURANCE AND TAX (AMFIT), A SOLUTION TO MAINTAINING THE RIGHT TO BEAR ARMS AND PROMOTI 64 Wayne Law Review 431 (Winter, 2019) I. Assessing the Problems: Mass Shootings, Accidental Child Deaths, and the Black Market For Firearms. 434 A. Assessing Second Amendment Risks. 437 1. Article V: Repeal of the Second Amendment. 437 2. Weapons' Bans. 440 3. The Status Quo. 441 B. The Solution: AMFIT. 442 1. How Will AMFIT Function?. 447 2. AMFIT and Mental Health. 456 3. AMFIT and... 2019
Michelle D. Layser A TYPOLOGY OF PLACE-BASED INVESTMENT TAX INCENTIVES 25 Washington and Lee Journal of Civil Rights and Social Justice 403 (Spring, 2019) C1-2Table of Contents I. Introduction. 404 II. The Typology. 411 A. The First Dimension: Direct vs. Indirect Tax Subsidies. 412 1. Direct Tax Subsidies. 415 2. Indirect Tax Subsidies. 417 a. Tax Equity Model. 420 b. Fund Model. 427 B. The Second Dimension: Space versus Community. 430 1. Spatially-Oriented Tax Incentives. 433 2. Community-Oriented... 2019
Shay Moyal BACK TO BASICS: RETHINKING NORMATIVE PRINCIPLES IN INTERNATIONAL TAX 73 Tax Lawyer 165 (Fall, 2019) International Tax is a relatively new legal system that lacks clear objectives and principles. These principles, which guide unilateral legislation and multilateral coordination, have not been discussed thoroughly through the lens of jurisprudence and legal philosophy. This Article offers a unique jurisprudential analysis of these normative... 2019
Joshua Macey, Jackson Salovaara BANKRUPTCY AS BAILOUT: COAL COMPANY INSOLVENCY AND THE EROSION OF FEDERAL LAW 71 Stanford Law Review 879 (April, 2019) Almost half of all the coal produced in the United States is mined by companies that have recently gone bankrupt. This Article explains how those bankruptcy proceedings have undermined federal environmental and labor laws. In particular, coal companies have used the Bankruptcy Code to evade congressionally imposed liabilities requiring... 2019
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