| Author | Title | Citation | Summary | Year |
| 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 |
| 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 |
| William J. Moon |
TAX HAVENS AS PRODUCERS OF CORPORATE LAW |
116 Michigan Law Review 1081 (April, 2018) |
Re-Imagining Offshore Finance: Market-Dominant Small Jurisdictions in a Globalizing Financial World. By Christopher M. Bruner. New York: Oxford University Press. 2016. Pp. xii, 236. $95. Bank-secrecy laws, low tax rates, and shell companies amassed at P.O. boxes are some of the common features associated with offshore financial havens that have... |
2018 |
| Margaret Ryznar |
TAX REFORM ON HOMEOWNERSHIP |
73 University of Miami Law Review 227 (Fall, 2018) |
The 2017 tax reform, by curtailing the deductions for mortgage interest and state and local taxes, frustrates the American public policy of encouraging homeownership. Yet, there are many reasons that public policy has encouraged homeownership for decades. Most importantly, homeownership is an important savings tool for Americans--and tax reform... |
2018 |
| Christine Manolakas |
TAXATION OF GAMBLERS: THE HOUSE ALWAYS WINS |
70 Oklahoma Law Review 553 (Spring, 2018) |
Gambling is everywhere. Whether it takes place in a casino, on the internet, or even on a cell phone, there is no shortage of venues for the avid gambler. With the rapid expansion and geographical spread of gambling activities in the United States and abroad, gamblers must understand the tax consequences of their gaming. For the professional,... |
2018 |
| Aurelio Gurrea-Martínez |
THE AVOIDANCE OF PRE-BANKRUPTCY TRANSACTIONS: AN ECONOMIC AND COMPARATIVE APPROACH |
93 Chicago-Kent Law Review 711 (2018) |
1. Introduction 2. Types of Avoidance Actions Around the World 3. The Challenge: Justifying the Avoidance of Perfectly Valid Transactions 3.1. Introduction 3.2. The Nature of the Problem 3.2.1. Conflicts Between Shareholders/Managers and Creditors 3.2.2. Conflicts Among Creditors 3.2.3. Conflicts of Managers vis-à-vis Shareholders and Creditors 4.... |
2018 |
| Dawn Johnsen, Walter Dellinger |
THE CONSTITUTIONALITY OF A NATIONAL WEALTH TAX |
93 Indiana Law Journal 111 (Winter, 2018) |
Economic inequality threatens America's constitutional democracy. Beyond obvious harms to our nation's social fabric and people's lives, soaring economic inequality translates into political inequality and corrodes democratic institutions and values. The coincident, relentless rise of money in politics exacerbates the problem. As elected officials... |
2018 |
| Erez Aloni |
THE MARITAL WEALTH GAP |
93 Washington Law Review 1 (March, 2018) |
Married couples are wealthier than people in all other family structures. The top 10% of wealth holders are, in great proportion, married. Even among the wealthiest households, married couples hold significantly more wealth than others. The Article identifies this phenomenon as the Marital Wealth Gap, and critiques the role of diverse... |
2018 |
| Etienne C. Toussaint |
THE NEW GOSPEL OF WEALTH: ON SOCIAL IMPACT BONDS AND THE PRIVATIZATION OF PUBLIC GOOD |
56 Houston Law Review 153 (Fall, 2018) |
Since Andrew Carnegie penned his famous Gospel of Wealth in 1889, corporate philanthropists have championed considerable public good around the world, investing in a wide range of social programs addressing a diversity of public issues, from poverty to healthcare to criminal justice. Nevertheless, the problem of the Rich and the Poor, as termed... |
2018 |
| Kayal Munisami |
THE ROLE OF CORPORATE SOCIAL RESPONSIBILITY IN SOLVING THE GREAT CORPORATE TAX DODGE |
17 Florida State University Business Review 55 (Spring, 2018) |
I. The Great Corporate Tax Dodge: A Brief History. 57 II. International Tax Community: A Disjointed Response to the Great Corporate Tax Dodge. 61 III. Of BEPS, Sandwiches and Royalties. 67 IV. Corporate Social Responsibility and Aggressive Tax Avoidance. 69 A. What is CSR?. 70 B. It's Complicated: An Overview of the CSR and Tax Avoidance... |
2018 |
| Ellen P. Aprill , Daniel J. Hemel |
THE TAX LEGISLATIVE PROCESS: A BYRD'S EYE VIEW |
81 Law and Contemporary Problems 99 (2018) |
The year 2017 was, among other distinctions, the year of the Byrd rule. This once-obscure Senate procedural provision--on the books since 1985 but only recently the stuff of page one news --featured prominently in several failed attempts to repeal the Affordable Care Act in the spring and summer. Then again at year's end, the Byrd rule played a... |
2018 |
| Lilian V. Faulhaber |
THE TROUBLE WITH TAX COMPETITION: FROM PRACTICE TO THEORY |
71 Tax Law Review 311 (Winter, 2018) |
Politicians, policymakers, commentators, and academics worldwide debate harmful tax competition and decry the race to the bottom regarding corporate tax rates. These terms--harmful tax competition and race to the bottom --refer to efforts by individual countries to change their corporate income tax systems to attract investors, revenue, or... |
2018 |
| Lynnise E. Phillips Pantin |
THE WEALTH GAP AND THE RACIAL DISPARITIES IN THE STARTUP ECOSYSTEM |
62 Saint Louis University Law Journal 419 (Winter, 2018) |
Although much attention has been given to structural inequality as it manifests in the criminal justice context, little has been said about economic inequality as it relates to the startup ecosystem. This Article details how the historic creation of the wealth gap affects entrepreneurship, highlighting how the wealth gap adversely impacts... |
2018 |
| Tara Carone |
THE WEALTH GAP: THROUGH THE LENS OF GOVERNMENTAL POLICIES AND RACIAL INEQUALITY IN HOUSING |
24 Public Interest Law Reporter 51 (Fall, 2018) |
The median net worth of white households by 2010 had grown to $110,729, whereas the same figure for black households had grown to $4,955--4.4% of the net worth of whites. The wealth gap is just one of many statistics that show a nation still deeply divided by racial lines. To face this divide, we need to address the questions of why the wealth gap... |
2018 |
| Eric Franklin Amarante |
WHY DON'T SOME WHITE SUPREMACIST GROUPS PAY TAXES? |
67 Emory Law Journal Online 2045 (2018) |
A number of white supremacist groups enjoy tax-exempt status. These hate groups do not have to pay federal taxes and people who give money to these groups may take deductions on their personal taxes. This recognition not only results in potential lost revenue for government programs, but it also serves as a public subsidy of racist propaganda and... |
2018 |
| Keziah K. Colleton |
WILL RACING RECLAIM ITS SEAT ON THE THRONE? A NEW TAX REGULATION AND PARI-MUTUEL BETTING |
10 Kentucky Journal of Equine, Agriculture, and Natural Resources Law 303 (2017-2018) |
Racetracks now have the ability to generate more pari-mutuel handle, horseplayers can keep more of their winnings, and the government can collect more tax revenue following years of lobbying by the National Thoroughbred Racing Association (NTRA) and the recent passage of new legislation. On September 25, 2017, the Internal Revenue Service (IRS) and... |
2018 |
| Pamela Foohey , Robert M. Lawless , Katherine Porter , Deborah Thorne |
"NO MONEY DOWN" BANKRUPTCY |
90 Southern California Law Review 1055 (July, 2017) |
This Article reports on a breakdown in access to justice in bankruptcy, a system from which one million Americans will seek help this year. A crucial decision for these consumers will be whether to file a chapter 7 or chapter 13 bankruptcy. Nearly every aspect of their bankruptcies--both the benefits and the burdens of debt relief--will be... |
2017 |
| Judge Kathy A. Surratt-States |
A DAY IN THE LIFE OF A U.S. BANKRUPTCY JUDGE |
56 Judges' Journal 4 (Spring, 2017) |
In bankruptcy court, like most courts, no two days are ever the same. However, a day in bankruptcy court can be peculiar to any attorney or judge because of the variety of bankruptcy cases individuals and businesses may file under the Bankruptcy Code. Before looking at a day in the life of a bankruptcy judge, it is important to first ask a few... |
2017 |