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Iris J. Lav and Michael Leachman STATE LIMITS ON PROPERTY TAXES HAMSTRING LOCAL SERVICES AND SHOULD BE RELAXED OR REPEALED 28-OCT Journal of Multistate Taxation and Incentives 20 (October, 2018) Michigan, Massachusetts, Oregon, and New York reveal range of problems with limits.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Iris J. Lav and Michael Leachman STATE LIMITS ON PROPERTY TAXES HAMSTRING LOCAL SERVICES AND SHOULD BE RELAXED OR REPEALED 46 Real Estate Taxation 13 (Fourth Quarter, 2018) Michigan, Massachusetts, Oregon, and New York reveal range of problems with limits.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
Samuel D. Brunson , David J. Herzig A DIACHRONIC APPROACH TO BOB JONES: RELIGIOUS TAX EXEMPTIONS AFTER OBERGEFELL 92 Indiana Law Journal 1175 (Summer, 2017) In Bob Jones University v. United States, the Supreme Court held that an entity may lose its tax exemption if it violates a fundamental public policy, even where religious beliefs demand that violation. In that case, the Court held that racial discrimination violated fundamental public policy. Could the determination to exclude same-sex individuals... 2017
Kitty Richards AN EXPRESSIVE THEORY OF TAX 27 Cornell Journal of Law & Public Policy 301 (Winter 2017) The tax code is full of ineffective, inefficient, inequitable, or otherwise problematic provisions that make little sense when evaluated through the lens of traditional tax policy analysis, yet remain popular with citizens and legislators alike. The tax literature is equally full of carefully-researched, technically precise, and theoretically sound... 2017
Pamela Foohey , Robert M. Lawless , Katherine Porter , Deborah Thorne , Indiana University, Bloomington, Ind., University of Illinois, Champaign, Ill., University of California, Irvine, Calif. ATTORNEYS' FEES AND CHAPTER CHOICE 36-JUN American Bankruptcy Institute Journal 20 (June, 2017) One of the most important choices that individuals considering bankruptcy face is whether to file for chapter 7 or 13. This single decision affects how long people will spend in bankruptcy, the probability that they will receive debt forgiveness and what property they will retain. Chapter choice also controls how much bankruptcy attorneys charge... 2017
Anna A. Ismer BENDING THE RULES: THE CIRCUIT COURTS INCONSISTENT APPLICATION OF THE FEDERAL RULES AND SECTION 1920(4) IN COST SHIFTING AND TAXING ELECTRONIC DISCOVERY COSTS 18 Florida Coastal Law Review 129 (Spring, 2017) While the Federal Rules of Civil Procedure direct courts to limit discovery, the process results in nearly eighty percent of the costs of litigation in the United States. In 2004, it was estimated that around ninety-five percent of all litigation documents were discovered electronically. One study indicates that electronic discovery (e-discovery)... 2017
David Spencer BEPS AND THE ALLOCATION OF TAXING RIGHTS (PART 1) 28 Journal of International Taxation 36 (April, 2017) Do jurisdictions interested in the reallocation of taxing rights have commonor conflictinginterests with regard to reallocation? The allocation of taxing rights between jurisdictions is a major international tax issue. The OECD/G20 BEPS project and programs of other international organizations (IMF, World Bank, and U.N.) have in effect begun the... 2017
Sara S. Greene , Parina Patel , Katherine Porter CRACKING THE CODE: AN EMPIRICAL ANALYSIS OF CONSUMER BANKRUPTCY OUTCOMES 101 Minnesota Law Review 1031 (February, 2017) Policymakers have long had an affinity for chapter 13 consumer bankruptcy, the reorganization option for consumers. Instead of quick forgiveness of most unsecured debts, consumers enter into three-to-five-year plans to pay back creditors. Payments are based on available future income, taking into account a debtor's expenses such as house and car... 2017
Daniel J. Bussel DOING EQUITY IN BANKRUPTCY 34 Emory Bankruptcy Developments Journal 13 (2017) Introduction. 14 I. Equitable Relief under Nonbankruptcy Law. 16 A. Contractual Rights. 16 1. Historical Preference for Damages. 17 2. Inherently Discretionary Nature of Specific Relief. 19 3. Modern Trend of More Liberal Use of Equitable Remedies. 22 a. Sale of Goods. 23 b. Caselaw Trend Toward General Balancing. 24 B. Statutory Rights. 25 1.... 2017
Sandra M. Moore FERGUSON: UNDOING THE DAMAGE OF THE PAST--CREATING COMMUNITY WEALTH 25 Journal of Affordable Housing & Community Development Law 297 (2017) The massive relocation on the North side chronicled in Colin Gordon's essay, Making Ferguson Segregation and Uneven Development in St. Louis and St. Louis County, disinvestment driven by impermissibly based restrictive covenants, racial steering by real estate developers, and discriminatory exclusionary zoning practices is evidence of an... 2017
Mildred Wigfall Robinson FINES: THE FOLLY OF CONFLATING THE POWER TO FINE WITH THE POWER TO TAX 62 Villanova Law Review 925 (2017) FERGUSON, Missouri is a St. Louis suburb of roughly 21,000 people--67% of whom currently self-identify as black or African-American. Ferguson gained instant notoriety on August 9, 2014 when Michael Brown, an unarmed black teenager, died on a Ferguson street of bullet wounds inflicted by a white police officer. In so doing, Mr. Brown became what was... 2017
Herman D. Hofman FOR RICHER OR FOR POORER: HOW OBERGEFELL v. HODGES AFFECTS THE TAX-EXEMPT STATUS OF RELIGIOUS ORGANIZATIONS THAT OPPOSE SAME-SEX MARRIAGE 52 Gonzaga Law Review 21 (2016/2017) C1-3Table of Contents L1-2Introduction . .L322 I. .Religious Institutions and Marriage 25 II. .The Tax Exemption Statute: An Overview 27 III. .The Public Policy Doctrine 30 A. Walz v. Tax Commission of New York 30 B. Bob Jones University v. United States 31 1. Racial Discrimination in Education Prior to Bob Jones 31 2. The Supreme Court's Holding... 2017
John R. Dorocak HOW MIGHT A CHURCH'S TAX-EXEMPT STATUS (AND OTHER ADVANTAGES) BE REVOKED PROCEDURALLY FOR OPPOSITION TO SAME-SEX MARRIAGE OR BE DEFENDED POSSIBLY AS FREE EXERCISE OF RELIGION? 53 Willamette Law Review 161 (Spring, 2017) After the Supreme Court cases in United States v. Windsor and Obergefell v. Hodges were decided, some have suggested that there is an established national policy in favor of same-sex marriage. Therefore, the tax-exempt status of a church opposed to same-sex marriage could now be revoked similar to the revocation of the tax-exempt status in Bob... 2017
Brendan C. Chisholm ICRICT LOOKING TO A FUTURE OF ACTUAL TAX REFORM: AN ORGANIZATIONAL ANALYSIS OF THE INDEPENDENT COMMISSION FOR THE REFORM OF INTERNATIONAL CORPORATE TAXATION 85 University of Cincinnati Law Review 231 (March, 2017) As we peer into society's future, we--you and I, and our government--must avoid the impulse to live only for today, plundering for our own ease and convenience the precious resources of tomorrow. We cannot mortgage the material assets of our grandchildren without risking the loss also of their political and spiritual heritage. We want democracy to... 2017
Megan McDermott JUSTICE SCALIA'S BANKRUPTCY JURISPRUDENCE: THE RIGHT JUDICIAL PHILOSOPHY FOR THE MODERN BANKRUPTCY CODE? 2017 Utah Law Review 939 (2017) This Article surveys an area of Justice Scalia's legacy that is often overlooked by scholars who write broadly about the Supreme Court: his many contributions to the field of bankruptcy law. The Bankruptcy Code is rife with statutory interpretation questions that demand clear and predictable answers, due to the efficiency interests at stake and the... 2017
David Blankfein-Tabachnick , Kevin A. Kordana KAPLOW AND SHAVELL AND THE PRIORITY OF INCOME TAXATION AND TRANSFER 69 Hastings Law Journal 1 (December, 2017) This Article rejects a central claim of taxation and private law theory, namely, Kaplow and Shavell's prominent thesis that egalitarian social goals are most efficiently achieved through income taxation and transfer, as opposed to egalitarian alterations in private law rules. Kaplow and Shavell compare the efficiency of rules of tort to rules of... 2017
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
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