Jane Kim BLACK REPARATIONS FOR TWENTIETH CENTURY FEDERAL HOUSING DISCRIMINATION: THE CONSTRUCTION OF WHITE WEALTH AND THE EFFECTS OF DENIED BLACK HOMEOWNERSHIP 29 Boston University Public Interest Law Journal 135 (Winter 2019) Introduction. 135 I. Twentieth Century Federal Housing Discrimination in America: The Government's Construction of White Property and White Wealth. 138 A. The Federal Construction of Neighborhood and Property Ratings: Racist Redlining is Born. 140 B. Racial Exclusion from Government-Subsidized and Government-Insured Loans, Investment, and... 2019
Eric C. Chaffee COLLABORATION THEORY AND CORPORATE TAX AVOIDANCE 76 Washington and Lee Law Review 93 (Winter, 2019) C1-3Table of Contents I. Introduction. 94 II. Understanding Tax Avoidance. 104 A. Defining Tax Avoidance. 104 B. The Benefits and Harms of Tax Avoidance. 106 III. Corporate Fiduciary Duties and the Requirement to Engage in Tax Avoidance (or Lack Thereof). 109 A. The Dodge Mandate. 111 B. The Fiduciary Duties Management Owes to the Corporation and... 2019
Shu-Yi Oei , Leigh Z. Osofsky CONSTITUENCIES AND CONTROL IN STATUTORY DRAFTING: INTERVIEWS WITH GOVERNMENT TAX COUNSELS 104 Iowa Law Review 1291 (March, 2019) Tax statutes have long been derided as convoluted and unreadable. But there is little existing research about drafting practices that helps us contextualize such critiques. In this Article, we conduct the first in-depth empirical examination of how tax law drafting and formulation decisions are made. We report findings from interviews... 2019
Victoria J. Haneman CONTEMPLATING HOMEOWNERSHIP TAX SUBSIDIES AND STRUCTURAL RACISM 54 Wake Forest Law Review 363 (Spring, 2019) An insidious form of racism is facilitated by those who are heedless of structural inequities--or in this instance, the fact that legal structures have been developed to protect the experiences of those who are white, with an underlying obliviousness to the fact that persons of color may have a different experience. Almost 80% of the United States'... 2019
Danaya C. Wright DISRUPTING THE WEALTH GAP CYCLES: AN EMPIRICAL STUDY OF TESTACY AND WEALTH 2019 Wisconsin Law Review 295 (2019) Introduction. 295 I. Effect of Succession Law on Wealth Accumulation. 298 II. The Widening Wealth Gaps and the Importance of Intergenerational Transmission of Property. 301 III. Alachua County Probate Records and Wealth. 304 IV. Findings: Intestacy Correlates Across All Demographic Categories to Less Wealth. 308 A. Age. 308 B. Race. 311 C. Sex. 315... 2019
Lauren Rogal EXECUTIVE COMPENSATION IN THE CHARITABLE SECTOR: BEYOND THE TAX CUTS AND JOBS ACT 50 Seton Hall Law Review 449 (2019) This Article examines charity executive compensation in light of the reforms enacted by the Tax Cuts and Jobs Act of 2017. Charities receive preferential tax treatment under Section 501(c)(3) of the Internal Revenue Code because they provide humanitarian, educational, and other services that benefit the public. The payment of excessive compensation... 2019
Alice G. Abreu FEMINIST TAX JUDGMENTS: OPERATIONALIZING DIVERSITY 16 Pittsburgh Tax Review 189 (Spring, 2019) In Feminist Judgments: Rewritten Tax Opinions, Bridget Crawford and Tony Infanti reveal the power of feminist theory to offer new insights on a broad range of tax cases. The collection of essays contained in the book operationalizes diversity and inclusion by showing how tax law is imbued with social values in both its statutory and judicial... 2019
Alli Sutherland GHOSTING IN TAX LAW: SUNSET PROVISIONS AND THEIR UNFAITHFULNESS 46 Hastings Constitutional Law Quarterly 479 (Winter, 2019) Sunset provisions, a special type of legislation with a built-in expiration date, were once heralded as a cure to the ills of inefficient government, a legislative device capable of eliminating obsolete and antiquated statutes, and of keeping stodgy regulatory bureaucracies efficient and effective. However, what was once a weapon for good... 2019
The Rev. Benjamin P. Campbell HOUSING SUPPLY AND THE COMMON WEALTH 53 University of Richmond Law Review 1031 (March, 2019) It's a powerful thing to mark the fiftieth anniversary of the Fair Housing Act of 1968, something that actually happened and has actually had an effect. I grew up in segregated Virginia, so I have a pretty powerful sense of the passage of time here. It's given us the opportunity today to review and mark human progress, to take stock of where we are... 2019
Javon T. Henry LOW INCOME HOUSING TAX CREDITS AND THE DANGERS OF PRIVATIZATION 16 Pittsburgh Tax Review 247 (Spring, 2019) Current federal affordable housing policy is ineffective because it is being used as a business platform to attract economic development instead of improving the quality of affordable housing. The low-income housing tax credit program (LIHTC or the Credit) is the largest national low-income affordable housing program. The federal government enacted... 2019
Orli Oren-Kolbinger MEASURING THE EFFECT OF SOCIAL BACKGROUND ON JUDICIAL DECISION-MAKING IN TAX CASES 22 Florida Tax Review 579 (2019) Judicial decision-making is an important part of the law-making process. The positive research of judicial decision-making is expanding, and its normative significance is undeniable. Even so, judicial decision-making in tax cases has not yet received much empirical attention. This study contributes to the existing literature, empirically evaluating... 2019
Hon. Terrence L. Michael, Hon. Nancy V. Alquist, Hon. Daniel P. Collins, Hon. Dennis R. Dow, Hon. Joan N. Feeney, Hon. Frank J. Santoro, Hon. Mary F. Walrath, (Chair), United States Bankruptcy Court for the Northern District of Oklahoma, United States Ban NCBJ SPECIAL COMMITTEE ON VENUE: REPORT ON PROPOSAL FOR REVISION OF THE VENUE STATUTE IN COMMERCIAL BANKRUPTCY CASES 93 American Bankruptcy Law Journal 741 (Winter 2019) This Article is Reprinted with the Special Permission of the National Conference of Bankruptcy Judges in an Unedited Form January 7, 2019 I. INTRODUCTION. 743 II. STATEMENT OF THE ISSUE. 744 III. THE HISTORY OF BANKRUPTCY VENUE STATUTES AND A SUMMARY OF CASE LAW. 745 A. History. 745 B. Case Law. 748 1. Corporations. 749 a. Principal Place of... 2019
John B. Parker PAVING A PATH BETWEEN THE CAMPUS AND THE CHAPEL: A REVISED SECTION 501(C)(3) STANDARD FOR DETERMINING TAX EXEMPTIONS 69 Emory Law Journal 321 (2019) Section 501(c)(3) of the Internal Revenue Code grants an exemption from federal income taxes to organizations that are formed for religious purposes. While religious tax exemptions are a deep-rooted principle long embodied in U.S. tax law, issues can arise when a tax-exempt institution engages in discrimination which conflicts with national public... 2019
Kathleen G. Noonan, Jonathan C. Lipson, William H. Simon REFORMING INSTITUTIONS: THE JUDICIAL FUNCTION IN BANKRUPTCY AND PUBLIC LAW LITIGATION 94 Indiana Law Journal 545 (Spring, 2019) Public law litigation (PLL) is among the most important and controversial types of dispute that courts face. These civil class actions seek to reform public agencies such as police departments, prison systems, and child welfare agencies that have failed to meet basic statutory or constitutional obligations. They are controversial because critics... 2019
Jon Huske Davies SCHOOL CHOICES IN THE SUNFLOWER STATE: THE KANSAS TAX CREDIT SCHOLARSHIP FOR LOW-INCOME STUDENTS PROGRAM 28-SPG Kansas Journal of Law & Public Policy 197 (Spring, 2019) In many of the nation's--and Kansas'--metropolitan areas, schools are unequal in terms of resources and student outcomes. Throughout the country's metropolitan areas, including those in Kansas City, Topeka, and Wichita, suburban school districts tend to be better resourced and student success rates excel compared to urban school districts. These... 2019
Mohamed Akram Faizer SEVEN STEPS TO TRULY REFORM THE TAX CODE AND ENGENDER SOCIO-ECONOMIC MOBILITY 82 Albany Law Review 601 (2018-2019) The election of President Trump was a backlash against the socio-economic immobility felt by the vast majority of Americans that a true tax reform would have addressed. His recently enacted tax reform, the Tax Cuts and Jobs Act of 2017, was described by conservatives as a needed tax reform that will spur economic growth. The problem for the U.S.... 2019
Jeremy Bearer-Friend SHOULD THE IRS KNOW YOUR RACE? THE CHALLENGE OF COLORBLIND TAX DATA 73 Tax Law Review 1 (Fall, 2019) In 2003, conservative activists successfully placed Proposition 54, also known as the Racial Privacy Initiative, on the statewide ballot in California. This constitutional amendment would have prohibited state and local government from asking Californians to report their race or ethnicity on government forms. The American Civil Liberties Union... 2019
Mary Beth Ausbrooks , Samuel R. Henninger STUDENT LOANS AND BANKRUPTCY 55-AUG Tennessee Bar Journal 17 (August, 2019) Student loans weigh heavy on many. Borrowers owe nearly $30,000 on average, and Americans collectively owe $1.5 trillion in student loan debt. For some borrowers, bankruptcy may offer relief. But for most in Tennessee, bankruptcy is currently not a viable option to help borrowers rid themselves of burdensome student loan debt. The most common... 2019
Bridget J. Crawford TAX TALK AND REPRODUCTIVE TECHNOLOGY 99 Boston University Law Review 1757 (September, 2019) The tax system both reacts to and helps create attitudes about the value of certain behaviors and choices. This Article makes three principal claims--one empirical, one normative, and one interpretative. The Article demonstrates through data that a representative sample of fertility clinics in the United States does not make information about the... 2019
Alice G. Abreu, Richard K. Greenstein TAX: DIFFERENT, NOT EXCEPTIONAL 71 Administrative Law Review 663 (Fall, 2019) Tax law is law unto itself. Tax is different from other fields of law, just as any field of law is different from others. But tax scholarship, judicial opinions in tax litigation, and public attitudes toward taxation have long claimed more than difference in doctrinal details. They have claimed that tax is different in kind from other fields of... 2019
Wolfgang Schön TAXATION AND DEMOCRACY 72 Tax Law Review 235 (Spring, 2019) This Article is meant to be a contribution to comparative constitutional law and policy in the area of taxation. It is devoted to the relationship between taxation and democratic decision-making. The starting point is the assumption that the democratic process--in particular the general franchise and the leading role of parliaments and similar... 2019
Orly Mazur TAXING THE ROBOTS 46 Pepperdine Law Review 277 (February, 2019) Robots and other artificial intelligence-based technologies are increasingly outperforming humans in jobs previously thought safe from automation. This has led to growing concerns about the future of jobs, wages, economic equality, and government revenues. To address these issues, there have been multiple calls around the world to tax the robots.... 2019
Andres E. Bazó TAXPAYERS' RIGHTS: COMPARATIVE ANALYSIS OF THE UNITED STATES OF AMERICA AND THE LATIN AMERICAN INSTITUTE OF TAX LAW (ILADT) 22 Florida Tax Review 1034 (Summer, 2019) This Article addresses the challenges, trends, and evolution of Taxpayers' Rights both in the Unites States and in Latin America, particularly by comparing the U.S. Taxpayers' Bill of Rights and the recently adopted Taxpayers' Rights Letter from the Latin American Institute of Tax Law (ILADT). Furthermore, although in Latin American this is a... 2019
John Patrick Hunt TEMPERING BANKRUPTCY NONDISCHARGEABILITY TO PROMOTE THE PURPOSES OF STUDENT LOANS 72 SMU Law Review 725 (Fall, 2019) Student loans, unlike other debts, are not dischargeable in bankruptcy unless the debtor starts a special proceeding and proves that repayment would cause undue hardship. This requirement probably accounts for the fact that only a tiny fraction of bankrupt debtors succeed in discharging their student loans. This article is the first to make the... 2019
Anthony C. Infanti, Bridget J. Crawford THE CRITICAL TAX PROJECT, FEMINIST THEORY, AND REWRITING JUDICIAL OPINIONS 16 Pittsburgh Tax Review 115 (Spring, 2019) In most social settings, disclosing that one is a tax professor usually stops conversation--and not in a good way. People tend to smile politely; they might inquire about a recent change to the tax law, complain that tax day is approaching, or ask for some free tax advice. Then the conversation topic tends to switch relatively quickly. This is... 2019
Daniel Hemel THE DEATH AND LIFE OF THE STATE AND LOCAL TAX DEDUCTION 72 Tax Law Review 151 (Spring, 2019) More than a century and a half after its birth, the federal income tax deduction for nonbusiness state and local taxes has shrunk to a shadow of its former self. While a series of legislative enactments over the past several decades had already chipped away at the deduction's scope, the 2017 Act struck the biggest blow to the deduction yet. For the... 2019
David Kamin, David Gamage, Ari Glogower, Rebecca Kysar, Darien Shanske, Reuven Avi-Yonah, Lily Batchelder, J. Clifton Fleming, Daniel Hemel, Mitchell Kane, David Miller, Daniel Shaviro, Manoj Viswanathan THE GAMES THEY WILL PLAY: TAX GAMES, ROADBLOCKS, AND GLITCHES UNDER THE 2017 TAX LEGISLATION 103 Minnesota Law Review 1439 (February, 2019) Introduction. 1441 I. Using Corporations as Tax Shelters. 1445 A. The Two-Step Game for Sheltering Income Through a Corporation. 1446 1. Why the Two-Steps: A Game of Rates. 1447 2. How to Defer or Eliminate the Second Individual Layer of Tax. 1448 3. Current Anti-Abuse Rules Are Insufficient. 1450 B. Examples of Tax Gaming Using Corporations. 1450... 2019
Vincent S.J. Buccola THE LOGIC AND LIMITS OF MUNICIPAL BANKRUPTCY LAW 86 University of Chicago Law Review 817 (June, 2019) Municipal bankruptcy's recent prominence has stimulated academic interest in the workings of Chapter 9, much of it critical, but no general framework has been developed against which scholars and policymakers can evaluate the law's performance. This Article offers a normative, economic account of municipal bankruptcy and uses that account to assess... 2019
Stuart Ford THE NEED FOR A WEALTH INEQUALITY AMENDMENT 122 West Virginia Law Review 1 (Fall, 2019) Ultimately, constitutional law is about the meaning of a just society and how best to achieve it. I. Introduction. 2 II. Defining Inequality. 5 III. The Consequences of High Levels of Inequality. 8 A. The Effect of Inequality on Society. 9 B. The Effect of Inequality on Democracy. 11 C. The Effect of Inequality on the Economy. 15 D. The Effect of... 2019
Michelle D. Layser THE PRO-GENTRIFICATION ORIGINS OF PLACE-BASED INVESTMENT TAX INCENTIVES AND A PATH TOWARD COMMUNITY ORIENTED REFORM 2019 Wisconsin Law Review 745 (2019) Place-based investment tax incentives, which encourage taxpayers to invest in poor areas, constitute a particularly controversial, yet undertheorized, category of tax laws. The central problem presented by current place-based investment tax incentives is a contradiction between rhetoric and reality. They are presented as laws that benefit... 2019
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