Leo P. Martinez LATINOS AND THE INTERNAL REVENUE CODE: A TAX POLICY PRIMER FOR THE NEW ADMINISTRATION 20 Harvard Latinx Law Review 101 (Spring, 2017) With the expectation that the new administration and the new Congress will undertake significant tax reform, this article seeks to provide a comprehensive view of how seemingly neutral legislation in the form of the Internal Revenue Code (the Code) disadvantages Latinos. If tax reform is ever to correct the many inequities outlined in this paper,... 2017
Pamela Foohey LENDER DISCRIMINATION, BLACK CHURCHES, AND BANKRUPTCY 54 Houston Law Review 1079 (Spring, 2017) Based on my original empirical research, in this Article I expose a disparity between the demographics of the roughly 650 religious congregations that have filed for Chapter 11 bankruptcy during part of the last decade and congregations nationwide. Churches with predominately Black membership--Black Churches--appeared in Chapter 11 more than three... 2017
Rifat Azam MINIMUM GLOBAL EFFECTIVE CORPORATE TAX RATE AS GENERAL ANTI-AVOIDANCE RULE 8 Columbia Journal of Tax Law 5 (2017) I. INTRODUCTION. 7 II. THE CHALLENGE: INTERNATIONAL CORPORATE TAX AVOIDANCE. 13 A. The Current International Corporate Tax Regime on American Multinationals. 13 B. Avoiding the Regime. 17 C. The Data. 19 III. THE UNITED STATES RESPONSE TO THE CHALLENGE. 22 A. Ending Deferral: Current Worldwide Taxation. 23 B. Ending Worldwide Taxation: Sole... 2017
Dov Cohen , Robert M. Lawless , Faith Shin OPPOSITE OF CORRECT: INVERTED INSIDER PERCEPTIONS OF RACE AND BANKRUPTCY 91 American Bankruptcy Law Journal 623 (Fall, 2017) Previous data collected during the 2007 meltdown of the subprime mortgage market showed that African Americans were approximately twice as likely to file chapter 13 bankruptcy than persons of other races, a significant policy issue given the generally less generous rules in chapter 13. We first update and replicate these findings with new data... 2017
Laura N. Coordes , Thom Reilly PREDICTORS OF MUNICIPAL BANKRUPTCIES AND STATE INTERVENTION PROGRAMS: AN EXPLORATORY STUDY 105 Kentucky Law Journal 493 (2016-2017) Why do some struggling cities file for bankruptcy while others, facing similar circumstances, do not? This Article builds on the literature examining the causes and consequences of municipal fiscal distress by exploring specific factors that lead municipalities to seek help from the state and federal government. Viewing municipal opportunities and... 2017
Stephanie Hunter McMahon PRE-ENFORCEMENT LITIGATION NEEDED FOR TAXING PROCEDURES 92 Washington Law Review 1317 (October, 2017) Courts have opened tax guidance to procedural attack. Consequently, taxpayers who are found to owe tax may challenge the validity of the guidance implementing the tax if the procedure used by the Treasury Department in adopting the guidance failed to comply with the Administrative Procedure Act, in particular, with notice-and-comment.... 2017
Martin J. McMahon, Jr. , Bruce A. McGovern RECENT DEVELOPMENTS IN FEDERAL INCOME TAXATION: THE YEAR 2016 20 Florida Tax Review 131 (2017) This recent developments outline discusses, and provides context to understand the significance of, the most important judicial decisions and administrative rulings and regulations promulgated by the Internal Revenue Service and Treasury Department during the most recent twelve months--and sometimes a little farther back in time if we find the item... 2017
Inho Andrew Mun REINTERPRETING CORPORATE INVERSIONS: NON-TAX COMPETITIONS AND FRICTIONS 126 Yale Law Journal 2152 (May, 2017) Corporate inversions have drawn outrage from all segments of society. In an inversion, a company reincorporates abroad to escape its U.S. tax burden. Regulators and academics have typically sought tax law solutions to curb tax inversions. However, the resulting tax regulations have been ineffective, while more radical tax reforms are not... 2017
Rifat Azam RULING THE WORLD: GENERATING INTERNATIONAL TAX NORMS IN THE ERA OF GLOBALIZATION AND BEPS 50 Suffolk University Law Review 517 (2017) C1-2Table of Contents I. Introduction. 518 II. Ruling the World: International Regimes--Formation, Implementation, Compliance, Effectiveness, and the Spectrum of Success. 524 III. The International Tax Regime. 531 A. The Basic Structure. 531 B. Constructive Unilateralism. 535 IV. Case One: The Automatic Exchange of Information Regime. 537 V. Case... 2017
J. Michael Martin SHOULD THE GOVERNMENT BE IN THE BUSINESS OF TAXING CHURCHES? 29 Regent University Law Review 309 (2016-2017) Throughout our entire history as a nation, the United States has never imposed a federal income tax on churches. In spite of this longstanding policy for over two centuries and the principle it represents of the separate spheres of sovereignty of church and state in America, some critics have recently become more vocal in questioning the legitimacy... 2017
Juliana Frenkel SOMETHING'S GOTTA GIVE: ORIGIN-BASED E-COMMERCE SALES TAX 12 Brooklyn Journal of Corporate, Financial & Commercial Law 133 (Fall, 2017) How to tax interstate online purchases is a frequently debated and contentious topic in the business and tax arena. There are numerous parties affected when a transaction occurs and each affected party would like a taxation policy that benefits its own economic interests, without regard for others. Neither the legislative nor the judicial branch... 2017
Bridget J. Crawford , Carla Spivack TAMPON TAXES, DISCRIMINATION, AND HUMAN RIGHTS 2017 Wisconsin Law Review 491 (2017) This Article makes two contributions to the study of taxation. First, it argues that the tampon tax--an umbrella term to describe sales, VAT, and similar luxury taxes imposed on menstrual hygiene products--illustrates how deeply embedded gender is in legal structures such as the tax system that are thought to be neutral. Second, this Article... 2017
Sara Dillon TAX AVOIDANCE, REVENUE STARVATION AND THE AGE OF THE MULTINATIONAL CORPORATION 50 International Lawyer 275 (2017) There can be no doubt about the fact that wealthy individuals and large corporations are feverishly, and routinely, engaged in an offshore quest to avoid the obligation to pay national taxes. An entire industry has grown up to serve this desire to avoid paying taxes. The fears of a suspicious global public have been confirmed by the LuxLeaks... 2017
Katrina M. Wyman TAXI REGULATION IN THE AGE OF UBER 20 NYU Journal of Legislation and Public Policy 1 (2017) Uber and other apps for e-hailing taxis have transformed the taxi business in recent years. However, to date, U.S. regulators have not been especially innovative in responding to the emergence of Uber and the other apps. This article analyzes what taxi regulators should be doing in the age of taxi apps, for both e-hailed taxis and traditional taxis... 2017
Henry Ordower TAXING OTHERS IN THE AGE OF TRUMP: FOREIGNERS (AND THE POLITICALLY WEAK) AS TAX SUBJECTS 62 Saint Louis University Law Journal 157 (Fall, 2017) Supporting a tax increase during the past couple of decades might sound the death knell for the career of a U.S. politician. Some attribute George H. W. Bush's presidential reelection campaign loss to violation of his no new taxes pledge. Conflicting with the political toxicity of new taxes and tax increases is the relentless demand for revenue... 2017
Andriana Glover THE "CURE" TO THE HOMEOWNER'S BANKRUPTCY BLUES: AN ANALYSIS OF A HOMEOWNER'S ABILITY TO CURE HIS MORTGAGE DEFAULT UNDER § 1322(B)(5) OF THE BANKRUPTCY CODE 34 Emory Bankruptcy Developments Journal 89 (2017) Chapter 13 bankruptcy is often defaulted homeowners' only avenue to avoid foreclosure and remain in home. Debtors seeking to save their homes usually rely on § 1322(b)(5) which provides that a debtor may cure a default. Many mortgage lenders object to debtors' plans proposing to cure the mortgage default on the grounds that the plan is... 2017
  The Avoidance of Pre-Bankruptcy Transactions: An Economic and Comparative Approach 26 Norton Journal of Bankruptcy Law and Practice 2 (October 1, 2017) Aurelio Gurrea-Martínez is a Fellow of the Program on Corporate Governance and Teaching Fellow in Capital Markets and Financial Regulation at Harvard Law School. Executive Director of the Ibero-American Institute for Law and Finance. Lecturer in Comparative Business Law at the Centro de Estudios Garrigues. MSc in Law and Finance (Oxford); JSM... 2017
Terrence Cain THE BANKRUPTCY OF REFUSING TO HIRE PERSONS WHO HAVE FILED BANKRUPTCY 91 American Bankruptcy Law Journal 657 (Fall, 2017) In 1978, Congress made it illegal for government employers to deny employment to, terminate the employment of, or discriminate with respect to employment against a person who has filed bankruptcy. In 1984, Congress extended this prohibition to private employers by making it illegal for such employers to terminate the employment of, or discriminate... 2017
Lawrence Zelenak THE BODY IN QUESTION: THE INCOME TAX AND HUMAN BODY MATERIALS 80 Law and Contemporary Problems 37 (2017) The federal income tax treatment of transactions in human body materials--such as eggs, sperm, blood, milk, hair, and kidneys--is a mess. Nothing is firmly settled. Consider, for example, the recent first-impression case of Perez v. Commissioner, in which the Tax Court concluded that a paid donor of ova had received fully taxable... 2017
Cassandra Jones Havard THE COMMUNITY REINVESTMENT ACT, BANKS, AND THE LOW INCOME HOUSING TAX CREDIT INVESTMENT 26 Journal of Affordable Housing & Community Development Law 415 (2017) I. Introduction. 415 II. Identifying Congruencies. 417 A. LIHTC and the CRA. 417 B. Affordable Housing Success. 418 1. CRA and the LIHTC Program. 418 2. CRA and Housing Finance Agencies (HFAs). 421 III. CRA and LIHTC. 423 A. Pricing. 424 B. Syndication. 425 C. Geography. 427 IV. Proposed Reforms. 430 A. Pricing. 430 B. Syndication. 431 C.... 2017
V.B. Dubal THE DRIVE TO PRECARITY: A POLITICAL HISTORY OF WORK, REGULATION, & LABOR ADVOCACY IN SAN FRANCISCO'S TAXI & UBER ECONOMIES 38 Berkeley Journal of Employment and Labor Law 73 (2017) This Article examines both the creation of secure work and its ongoing demise through a critical historical and contemporary case study: over a century of chauffeur work in San Francisco, California. Employing a combination of historical archives and sociological research, I show how chauffeur driving became a site of secure work for much of the... 2017
Tsilly Dagan THE GLOBAL MARKET FOR TAX AND LEGAL RULES 21 Florida Tax Review 148 (2017) The canonical literature in law and economics argues that tax laws are more efficient than other areas of law (such as private law) in redistributing income. Focusing on two basic features of globalization--marketization of the state-constituent relationship and the fragmentation of sovereignty--the Article challenges this conventional wisdom. In... 2017
Brian Sawers THE POLL TAX BEFORE JIM CROW 57 American Journal of Legal History 166 (June, 2017) The poll tax is best known as a tool of disenfranchisement. Before Jim Crow, however, the poll tax served a variety of other fiscal and social purposes. Initially, the poll tax was a mainstay of colonial taxation, especially in the southern colonies. After independence, the fiscal importance of the poll tax waned, but its role as a tool of social... 2017
Johnny Rex Buckles THE SEXUAL INTEGRITY OF RELIGIOUS SCHOOLS AND TAX EXEMPTION 40 Harvard Journal of Law & Public Policy 255 (May, 2017) Introduction. 256 I. Bob Jones and the Public Policy Doctrine. 267 II. Why the Public Policy Doctrine Should Be Construed Narrowly. 271 A. Appreciating the Fundament Requirement. 272 B. Promoting Fair Notice and Doctrinal Clarity. 276 C. Limiting Administrative Discretion. 285 D. Ensuring the Diversity of the Nonprofit Sector. 292 E. Narrowly... 2017
Mark J. Roe THREE AGES OF BANKRUPTCY 7 Harvard Business Law Review 187 (2017) During the past century, three decision-making systems have arisen to accomplish a bankruptcy restructuring--judicial administration, a deal among the firm's dominant players, and a sale of the firm's operations in their entirety. Each is embedded in the Bankruptcy Code today, with all having been in play for more than a century and with each... 2017
Bryon Eagon TIF-FOR-TAX: UPHOLDING TIF'S ORIGINAL PURPOSE AND MAXIMIZING ITS USE AS A CATALYST FOR COMMUNITY ECONOMIC DEVELOPMENT 2017 Wisconsin Law Review 179 (2017) With shrinking state aid and growing needs, local governments are constantly searching for ways to increase their tax revenue. One significant policy in the toolbox of local governments in Wisconsin is Tax Increment Financing (TIF). Through TIF, municipalities aim to grow future revenues by attracting private investments in new real estate... 2017
Ryan J. Clements TRUMP'S "BIG-LEAGUE" TAX REFORM: ASSESSING THE IMPACT OF CORPORATE TAX CHANGES 7 Michigan Business & Entrepreneurial Law Review 1 (Fall, 2017) This Article reviews and assesses corporate tax reforms advocated by President Donald Trump during his presidential campaign and signed into law since taking office (the Tax Cuts and Jobs Act of 2017), in light of economic theory and the Modigliani-Miller Irrelevance Theorem. The Article argues that companies will adapt polcies in light of new... 2017
Andrew W. Kahrl UNCONSCIONABLE: TAX DELINQUENCY SALES AS A FORM OF DIGNITY TAKING 92 Chicago-Kent Law Review 905 (2017) Oliver Wendell Holmes once called taxes what we pay for civilized society. When it comes to local government and its chief source of revenue--the property tax--African Americans have been forced to pay a disproportionate share of that cost. Almost from the moment African Americans ceased to be taxable property and began having their property... 2017
John J. Chung WEALTH INEQUALITY AS EXPLAINED BY QUANTITATIVE EASING AND LAW'S INERTIA 85 UMKC Law Review 275 (Winter, 2017) Wealth inequality is gaining recognition as a serious issue, along with it is a growing concern that it holds the potential for societal disruption. The inequality seems to be increasing, and there seems to be no sign it will of reversal, or even slow down. Rallies and outcries against the top 1% have become common in parts of popular culture. The... 2017
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