Bridget J. Crawford , Emily Gold Waldman THE UNCONSTITUTIONAL TAMPON TAX 53 University of Richmond Law Review 439 (January, 2019) Thirty-five states impose a sales tax on menstrual hygiene products, while products like spermicidal condoms and erectile dysfunction medications are tax-free. This sales tax--commonly called the tampon tax--represents an expense that girls and women must bear on top of the cost of biologically necessary items that they need in order to attend... 2019
Kathryn Kisska-Schulze THIS IS OUR HOUSE! - THE TAX MAN COMES TO COLLEGE SPORTS 29 Marquette Sports Law Review 347 (Spring, 2019) On December 22, 2017, President Trump signed into law the Tax Cuts and Jobs Act (TCJA). The TCJA marks the most comprehensive revolution to the U.S. Tax Code since Congress passed the Tax Reform Act of 1986. As taxpayers begin to calculate the impact of the TCJA on their forthcoming Individual Income Tax Returns, businesses, employers, and higher... 2019
Brian D. Johnson TRIALS AND TRIBULATIONS: THE TRIAL TAX AND THE PROCESS OF PUNISHMENT 48 Crime and Justice 313 (2019) The jury trial has long been a keystone of the American criminal justice system. Few defendants exercise their right to trial, however, and those who do tend to receive significantly harsher punishments if convicted. This phenomenon, known as a trial tax or, conversely, as a guilty plea discount, is one of the most profound and consistent findings... 2019
Beth A. Colgan WEALTH-BASED PENAL DISENFRANCHISEMENT 72 Vanderbilt Law Review 55 (January, 2019) This Article offers the first comprehensive examination of the way in which the inability to pay economic sanctions--fines, fees, surcharges, and restitution--may prevent people of limited means from voting. The Supreme Court has upheld the constitutionality of penal disenfranchisement upon conviction, and all but two states revoke the right to... 2019
Alon Faiman "NO ONE LIKES A TATTLE TALE," OR DO THEY? WHY THE IMPLEMENTATION OF A BROAD DEFINITION OF "COLLECTED PROCEEDS" UNDER THE TAX WHISTLEBLOWER PROGRAM IS A MAJOR WIN FOR WHISTLEBLOWERS AND TAXPAYERS 12 Charleston Law Review 173 (Spring, 2018) INTRODUCTION. 174 I. BACKGROUND--WHISTLEBLOWING IN THE UNITED STATES. 177 A. The FCA. 181 1. The Framework of the FCA. 182 2. The Results Under the FCA Since 1986. 183 B. The Dodd-Frank Act. 183 1. The Framework of the Dodd-Frank Act. 184 2. The Results of the Dodd-Frank Act Since Enactment. 184 II. THE TAX WHISTLEBLOWER PROGRAM. 185 A. The... 2018
Bernadette Atuahene "OUR TAXES ARE TOO DAMN HIGH": INSTITUTIONAL RACISM, PROPERTY TAX ASSESSMENTS, AND THE FAIR HOUSING ACT 112 Northwestern University Law Review 1501 (2018) To prevent inflated property tax bills, the Michigan Constitution prohibits property tax assessments from exceeding 50% of a property's market value. Between 2009 and 2015, the City of Detroit assessed 55%-85% of its residential properties in violation of the Michigan Constitution, and these unconstitutional assessments have had dire... 2018
Joseph J. Thorndike , Ajay K. Mehrotra "WHO SPEAKS FOR TAX EQUITY AND TAX FAIRNESS?" THE EMERGENCE OF THE ORGANIZED TAX BAR AND THE DILEMMAS OF PROFESSIONAL RESPONSIBILITY 81 Law and Contemporary Problems 203 (2018) In 1961, shortly after assuming his new post as Assistant Secretary of the Treasury for Tax Policy, legal scholar Stanley Surrey issued a challenge to his former colleagues in academia and legal practice. The tax system, he said, was urgently in need of both repair and renovation. Existing faults were obvious and future problems certain. The task... 2018
Leo P. Martinez A CRITIQUE OF CRITICAL TAX POLICY CRITIQUES (OR, YOU'VE GOT TO SPEAK OUT AGAINST THE MADNESS) 28 Berkeley La Raza Law Journal 49 (2018) Critical tax scholarship is not universally embraced. This is a surprising observation given that the premise underlying critical tax scholarship is simple, and--if one aspires to intellectual honesty--should be uncontroversial. The premise is that subpopulations of taxpayers are treated differently. This raises a significant impediment toward... 2018
Reuven S. Avi-Yonah , Haiyan Xu A GLOBAL TREATY OVERRIDE? THE NEW OECD MULTILATERAL TAX INSTRUMENT AND ITS LIMITS 39 Michigan Journal of International Law 155 (Spring, 2018) On June 7, 2017, seventy-six countries met in Paris for the official signing of a new multilateral tax instrument (MLI). The text and commentary of the MLI were published in November 2016 by the Organization for Economic Cooperation and Development (OECD). The OECD stated: The Multilateral Convention to Implement Tax Treaty Related Measures to... 2018
Pamela Foohey ACCESS TO CONSUMER BANKRUPTCY 34 Emory Bankruptcy Developments Journal 341 (2018) Over the past decade, each year, about a million households filed bankruptcy. This figure initially may loom large. But when compared to the one-third of Americans who have fallen behind on debt payments, the one in seven Americans who face debt collection calls every year, and the hundreds of millions of Americans burdened with debt, the figure... 2018
Felix B. Chang ASYMMETRIES IN THE GENERATION AND TRANSMISSION OF WEALTH 79 Ohio State Law Journal 73 (2018) This Article assigns a redistributive role to the legal rules of trusts and estates. Unlike business law, trusts and estates law has lagged in articulating a comprehensive theory on inequality. Consequently, income inequality is compounded intergenerationally as wealth inequality, with dire consequences for economic productivity and social... 2018
David A. Skeel, Jr. , George Triantis BANKRUPTCY'S UNEASY SHIFT TO A CONTRACT PARADIGM 166 University of Pennsylvania Law Review 1777 (June, 2018) Introduction. 1778 I. The Mandatory (and Permissive) Structure of the Bankruptcy Code. 1783 II. Ex Ante and Ex Post Contracting: Theory and Current Practice. 1789 III. Assessing the New Contract Paradigm in Practice. 1799 A. Chapter 11's Voting and Cramdown Rules. 1799 B. Contracting on Confirmation: Intercreditor and Restructuring Support... 2018
Sydney Pierce CHALLENGING PROPERTY TAX FORECLOSURE POLICIES UNDER THE FAIR HOUSING ACT: LESSONS FROM MORNINGSIDE 90 Temple Law Review Online 1 (Fall, 2018) Since the collapse of the housing market in 2008, there has been enhanced legal scrutiny of mortgage foreclosure practices in the form of federal legislation and hundreds of local and state programs to stem the tide of foreclosures and keep families in their homes. At the same time, property tax foreclosure--which has been called The Other... 2018
Cameron Rotblat CHINESE STATE CAPITALISM AND THE INTERNATIONAL TAX REGIME 10 Columbia Journal of Tax Law 77 (2018) As signaled by its participation in the G-20/OECD Base Erosion and Profit Shifting Project, China is gaining significant influence over international tax rules. Yet, how exactly China intends to shape international tax law remains an open question, even amongst leading Chinese tax scholars. As both a major capital importer and exporter as well as a... 2018
  COMMENTS OF BANKRUPTCY SCHOLARS ON EVALUATING HARDSHIP CLAIMS IN BANKRUPTCY 21 Journal of Consumer & Commercial Law 114 (Spring, 2018) The following is a letter signed by more than 40 law professors in response to the Department of Education's Request for Information (RFI) regarding Evaluating Undue Hardship Claims in Adversary Actions Seeking Student Loan Discharge in Bankruptcy Proceedings (Docket No. ED-2017-OPE-0085). The letter was prepared by the following, and signed by... 2018
Melissa B. Jacoby CORPORATE BANKRUPTCY HYBRIDITY 166 University of Pennsylvania Law Review 1715 (June, 2018) Introduction. 1716 I. Private Actors, Public Goals: The Public--Private Partnership. 1719 A. What Is It?. 1719 B. Utility for Corporate Bankruptcy. 1721 C. Contracts and Other Liabilities. 1723 D. Follow the Money. 1726 E. Oversight and Standard-Setting. 1727 F. Implications. 1729 II. Modern Developments that Skew the Partnership. 1730 A. Control... 2018
Allison M. Whelan DENYING TAX-EXEMPT STATUS TO DISCRIMINATORY PRIVATE ADOPTION AGENCIES 8 UC Irvine Law Review 711 (July, 2018) Introduction. 712 I. Adoption, Private Adoption Agencies, and the Best Interests of the Child. 716 A. Adoption. 716 1. Legal Framework and Adoption Procedures. 716 2. Public Adoption, Private Adoption, and Faith-Based Adoption Agencies. 717 3. Adoption by Gays and Lesbians. 719 4. Harms of Remaining in the System. 722 5. Outcomes of Children Raised... 2018
Shayak Sarkar, Josh Rosenthal EXCLUSIONARY TAXATION 53 Harvard Civil Rights-Civil Liberties Law Review 619 (Fall, 2018) Property tax assessments appear to be technocratic calculations. But they may be calculated to discriminate, even unintentionally. California's constitutional limitations on property taxes, as first enacted by Proposition 13 in 1978, remain the poster child for the so-called property tax revolt of the late twentieth century. Such laws privilege... 2018
Jonathan C. Gordon GOVERNMENT GUARANTIES FOR CORPORATE BANKRUPTCIES 43 Vermont Law Review 251 (Winter 2018) The bankruptcy system has a problem. When a business files for Chapter 11 bankruptcy protection, a fundamental theory is that the business remains in control of its operations. This theory, however, has eroded in practice; the business is often forced to relinquish substantial control to the lender that helps finance the bankruptcy. This Article... 2018
Dorothy A. Brown HOMEOWNERSHIP IN BLACK AND WHITE: THE ROLE OF TAX POLICY IN INCREASING HOUSING INEQUITY 49 University of Memphis Law Review 205 (Fall, 2018) I. Introduction. 205 II. Tax Subsidies for Homeownership. 207 III. Homeownership and Race. 213 A. Historical Racial Inequality in Homeownership. 213 B. The Race-Based Appreciation Gap. 214 C. Homeownership Wealth in Black and White. 221 IV. Tax Subsidies and Race. 223 V. Suggestions for Reform. 225 VI. Conclusion. 227 2018
Michelle D. Layser HOW FEDERAL TAX LAW REWARDS HOUSING SEGREGATION 93 Indiana Law Journal 915 (Winter 2018) Introduction. 916 I. The Spatial Distribution of Tax-Based Housing Subsidies. 920 A. Why the Spatial Distribution of Tax-Based Housing Subsidies Matters. 920 B. The Location of Tax-Subsidized Housing in America. 924 1. The Spatial Distribution of Mortgage Interest Deduction Benefits. 924 2. The Spatial Distribution of Low-Income Housing Tax Credit... 2018
M.T. Gebregiorgs INTRODUCING AN ADMINISTRATIVELY FEASIBLE ENVIRONMENTAL TAX SYSTEM IN ETHIOPIA 33 Journal of Environmental Law & Litigation 327 (2018) 328 Introduction. 329 I. Environmental Regulatory Enforcement and Tax Administration Authorities. 335 A. Environmental Management and Taxation Overview. 335 B. Federal Environmental Regulatory Authorities. 337 1. Ministry of Environment, Forest and Climate Change of Ethiopia (MEFCCE). 337 2. Ministry of Water, Irrigation and Electricity... 2018
Katherine E. Smalley PARTICIPATING EQUALLY: USING TAX POLICY TO IMPROVE FEMALE WORKFORCE AND MANAGEMENT PARTICIPATION IN THE 21ST CENTURY 29 Hastings Women's Law Journal 55 (Winter, 2018) Seeking out a more balanced life is not a women's issue; balance would be better for us all. When Nikki Waller and Joann S. Lublin presented the question why aren't there more women in the upper ranks of corporate America? in their September 2015 Wall Street Journal article, the question appeared almost cliché. With the recent revitalization, and... 2018
Bradley T. Borden, Sang Hee Lee QUANTITATIVE PREDICTION MODEL OF TAX LAW'S SUBSTANTIAL AUTHORITY 71 Tax Lawyer 543 (Spring, 2018) Our earlier article, Boundaries of the Prediction Model in Tax Law's Substantial Authority, analyzed the substantial-authority standard, identified factors that taxpayers and their advisors can consider in determining whether substantial authority supports a reporting position, distinguished substantial-authority predictions from other types of... 2018
Alice G. Abreu, Richard K. Greenstein REBRANDING TAX / INCREASING DIVERSITY 96 Denver Law Review 1 (Fall, 2018) You don't pay taxes. They take taxes. Chris Rock Why is the tax bar so white? This question has gone unasked for far too long and in this Article we offer one possible answer. We believe that answer lies in the unexamined implications of the concept of tax expenditures. We therefore connect four things: (1) tax expenditures, (2) the way in which... 2018
Sean Kelly SEC v. CREDITORS: WHY SEC CIVIL ENFORCEMENT PRACTICE DEMONSTRATES THE NEED FOR A REPRIORITIZATION OF SECURITIES FRAUD CLAIMS IN BANKRUPTCY 92 Saint John's Law Review 915 (Winter 2018) For over forty years there has been a growing tension between the Securities and Exchange Commission's civil enforcement mission to protect defrauded securities holders and bankruptcy law's treatment of those claimants. Bankruptcy Code § 510(b) generates this tension by subordinating defrauded securities holders' claims, giving them the same... 2018
David A. Dana , Janice Nadler SODA TAXES AS A LEGAL AND SOCIAL MOVEMENT 13 Northwestern Journal of Law & Social Policy 84 (Winter, 2018) In the last few years, several local governments have adopted new soda taxes. Other localities currently are considering adopting such a tax. In this Article, we consider whether soda taxes are becoming a more common local policy throughout the country--like local smoking restrictions--or whether, instead, they will remain a limited legal... 2018
Iris J. Lav and Michael Leachman STATE LIMITS ON PROPERTY TAXES HAMSTRING LOCAL SERVICES AND SHOULD BE RELAXED OR REPEALED 28-OCT Journal of Multistate Taxation and Incentives 20 (October, 2018) Michigan, Massachusetts, Oregon, and New York reveal range of problems with limits. Beginning in the 1970s, many states adopted new limits that sharply reduced funding for education and other important services by capping property taxes. The time has come for states to reconsider these harsh limits, which have put severe pressure over time on local... 2018
Iris J. Lav and Michael Leachman STATE LIMITS ON PROPERTY TAXES HAMSTRING LOCAL SERVICES AND SHOULD BE RELAXED OR REPEALED 46 Real Estate Taxation 13 (Fourth Quarter, 2018) Michigan, Massachusetts, Oregon, and New York reveal range of problems with limits. Beginning in the 1970s, many states adopted new limits that sharply reduced funding for education and other important services by capping property taxes. The time has come for states to reconsider these harsh limits, which have put severe pressure overtime on local... 2018
Ivan O. Ozai TAX COMPETITION AND THE ETHICS OF BURDEN SHARING 42 Fordham International Law Journal 61 (October, 2018) Tax scholars have long suggested that tax competition should be mitigated because it reduces the collective revenues of countries, impairs their ability to redistribute wealth, and produces more regressive tax systems. Likewise, international organizations such as the Organization for Economic Co-operation and Development (OECD) and the European... 2018
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