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
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
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