| Author | Title | Citation | Summary | Year |
| 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 |
| 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 (ConsumerCommission.abi.org). 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 |
| 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 |