Palma Joy Strand, Nicholas A. Mirkay INTEREST CONVERGENCE AND THE RACIAL WEALTH GAP: DEFUSING RACISM'S DIVIDE-AND-CONQUER VIA UNIVERSAL BASIC INCOME 110 Kentucky Law Journal 693 (2021-2022) Table of Contents. 693 Introduction. 694 I. Today's Economic Status Quo: Endorsement of Exploitation and Enrichment. 696 A. Rising Economic Inequality and the Tax System. 696 B. Systemic Shifts in Economic Policy and Rising Economic Inequality. 697 C. Racialized Law and Policies and Rising Economic Inequality. 700 II. Closing the Racial Wealth Gap:... 2022
Michael R. Handler , Ellen M. Snare , Christina M. Markus , King & Spalding LLP, New York, King & Spalding LLP, New York, King & Spalding LLP, Washington, D.C. LENDING TO CANNABIS COMPANIES: NO BANKRUPTCY, NO PROBLEM? 41-JUL American Bankruptcy Institute Journal 14 (July, 2022) Lending to companies directly or indirectly involved in the business of selling cannabis or cannabis-derived or -related products (collectively, cannabis companies) can create complex issues for lenders in a workout or foreclosure scenario. Such companies might not have access to the protections afforded under chapter 11 (or chapter 7, for that... 2022
Nino C. Monea LOW INCOME, POOR OUTCOME: UNEQUAL TREATMENT OF INDIGENT DEFENDANTS 67 Wayne Law Review 345 (Winter, 2022) Abstract. 345 I. Introduction. 346 II. Criminalizing Poverty. 349 A. Outlawing Cheap Housing or No Housing. 349 B. Traffic Laws that Hinge on Wealth. 352 C. Cash Bail. 357 III. Debtor Prisons. 360 A. Mountainous Fines. 361 B. Collateral Expenses. 364 C. Public Defender Fees. 367 D. Private Debts, Public Enforcement. 370 E. Lack of Fee Waivers. 372... 2022
Andrea Monroe MAKING TAX LAW WORK: IMPROVISATION AND FORGOTTEN TAXPAYERS IN PARTNERSHIP TAX 55 University of Michigan Journal of Law Reform 549 (Spring, 2022) There is a growing awareness that federal tax law caters to a small number of wealthy and well-advised taxpayers without regard for the rest of the taxpaying public, and partnership tax is a prime example. This Article explains how complexity and indeterminacy have transformed partnership tax, harming millions of forgotten taxpayers who struggle to... 2022
William T. Anderson MONEY GRAB: HOW THE G20/OECD INCLUSIVE FRAMEWORK FOR TAXATION COULD UNNECESSARILY DISRUPT CORPORATE INCENTIVES AND MISALLOCATE TAXING RIGHTS 55 Vanderbilt Journal of Transnational Law 1051 (October, 2022) The Organisation of Economic Co-operation and Development (OECD) is proposing a dramatic shift to international corporate taxation that both sets a floor for corporate tax rates across the globe and transforms how countries obtain taxing rights over large multinational corporations. This Note focuses on the proposed framework for re-allocating... 2022
Susan Pace Hamill MORAL REFLECTIONS ON TWENTY-FIRST CENTURY TAX POLICY TRENDS 52 Cumberland Law Review 1 (2021-2022) Abstract. 1 Part I. Tax Policy 101--An Introduction. 5 Part II. Brief Summary How Major Ethical Theories Evaluate Tax Policy. 10 Part III. Moral Reflections on Twenty-First Century State and Local Tax Policy Trends. 24 Part IV. Moral Reflections on Twenty-First Century Federal Tax Policy Trends. 38 Concluding Thoughts, Hopeful Possibilities, and... 2022
Wei Cui NEW PUZZLES IN INTERNATIONAL TAX AGREEMENTS 75 Tax Law Review 201 (Spring, 2022) On June 5, 2021, finance ministers of the G7 group of advanced economies emerged from a meeting in London to announce their agreement, in principle, to implement a global minimum tax. The governments involved instantly proclaimed the agreement to be seismic, landmark, and historic. U.S. Treasury Secretary Janet Yellen declared that it... 2022
Robert J. Kiggins, Esq. OECD PILLAR ONE AND PILLAR TWO: A NEW PARADIGM FOR INCOME TAXATION OF INTERNATIONAL BUSINESS? PART II: UPDATE TO PILLAR ONE AND DISCUSSION OF OECD PILLAR TWO 49 Corporate Taxation 31 (January/February, 2022) This article examines the OECD's Pillar Two, which proposes a general global minimum income tax rate of 15% for multinational enterprises, by walking the reader through the Pillar Two Blueprint and subsequent developments. As noted in the previous article appearing in the September/October 2021 issue of this publication, the Pillar One (Profit... 2022
Pamela Foohey, Robert M. Lawless, Deborah Thorne PORTRAITS OF BANKRUPTCY FILERS 56 Georgia Law Review 573 (Spring, 2022) One in ten adult Americans has turned to the consumer bankruptcy system for help. For almost forty years, the only systematic data collection about the people who file bankruptcy has come from the Consumer Bankruptcy Project (CBP), for which we serve as co-principal investigators. In this Article, we use CBP data from 2013 to 2019 to describe who... 2022
Martha M. Ertman REPARATIONS FOR RACIAL WEALTH DISPARITIES AS REMEDY FOR SOCIAL CONTRACT BREACH 85 Law and Contemporary Problems 231 (2022) Acute crises such as the COVID-19 pandemic and the 2008 financial meltdown exposed and exacerbated chronic racial wealth disparities. Those disparities accumulated over time as government and private actions--often involving contracts--systemically benefitted White Americans and institutions at the expense of African-Americans. This Article focuses... 2022
Martha T. McCluskey RETHINKING ECONOMICS FOR TAX LAW AND POLITICAL ECONOMY 83 Ohio State Law Journal Online 94 (2022) C1-3Table of Contents I. Introduction. 94 II. Framing the Economy's Power. 95 A. Reclaiming Power and Knowledge from a Market-Mystified Politics. 96 B. Rethinking Economics for LPE. 99 III. An LPE Economics for Tax Policy. 100 A. Taxation as Market-Making, not Market-Distorting. 101 B. Taxing to Value Democracy and the Planet. 106 IV. Conclusion.... 2022
A. Mechele Dickerson SHINING A BRIGHT LIGHT ON THE COLOR OF WEALTH 120 Michigan Law Review 1085 (April, 2022) The Whiteness of Wealth: How the Tax System Impoverishes Black Americans--and How We Can Fix It. By Dorothy A. Brown. New York: Crown. 2021. Pp. iv, 288. $27. Professor Dorothy A. Brown boldly asserts in The Whiteness of Wealth: How the Tax System Impoverishes Black Americans--and How We Can Fix It that whiteness has consistently and continually... 2022
Michelle D. Layser TAX (DIS)CONFORMITY, REVERSE FEDERALISM, AND SOCIAL JUSTICE REFORM 53 Seton Hall Law Review 413 (2022) State tax systems may seem like an odd place to look for social justice reform strategies. Yet, in the United States, state and local governments frequently use tax law to remedy injustices in areas in which traditionally subordinated groups are often vulnerable. The federal tax system, in particular, has long been used to remedy poverty, access... 2022
Reuven Avi-Yonah , Young Ran (Christine) Kim TAX HARMONY: THE PROMISE AND PITFALLS OF THE GLOBAL MINIMUM TAX 43 Michigan Journal of International Law 505 (2022) The rise of globalization has become a double-edged sword for countries seeking to implement a beneficial tax policy. On one hand, there are increased opportunities for attracting foreign capital and the benefits that increased jobs and tax revenue brings to a society. However, there is also much more tax competition among countries to attract... 2022
David Gamage, John R. Brooks TAX NOW OR TAX NEVER: POLITICAL OPTIONALITY AND THE CASE FOR CURRENT-ASSESSMENT TAX REFORM 100 North Carolina Law Review 487 (January, 2022) The U.S. income tax system is broken. Due to the realization doctrine and taxpayers' consequent ability to defer taxation of gains, taxpayers can easily minimize or avoid the taxation of investment income, a failure that is magnified many times over when considering the ultra-wealthy. As a result, this small group of taxpayers commands an enormous... 2022
Alice G. Abreu TAX ON THE GROUND: HOW A VITA COURSE ENHANCES THE LAW SCHOOL CURRICULUM 19 Pittsburgh Tax Review 101 (Spring, 2022) Suggesting that all law schools should offer a course that allows law students to receive academic credit for preparing tax returns through the Internal Revenue Service's (IRS) Volunteer Income Tax Assistance (VITA) program might seem misguided. After all, tax return preparation is not legal work. It does not require admission to the bar and... 2022
Adam B. Thimmesch TAX, INCORPORATED: DYNAMIC INCORPORATION AND THE MODERN FISCAL STATE 54 Arizona State Law Journal 179 (Spring, 2022) The U.S. federal structure tasks the states with providing many of the critical services on which individuals rely for their basic needs. State fiscal stability is therefore critical to state residents' health, economic security, and physical safety, especially in times of macroeconomic hardship. It is unfortunate in this regard that prevailing... 2022
Jeremy Bearer-Friend , Ari Glogower , Ariel Jurow Kleiman , Clinton G. Wallace TAXATION AND LAW AND POLITICAL ECONOMY 83 Ohio State Law Journal 471 (2022) The Law and Political Economy (LPE) project seeks to reorient legal thought by centering considerations of power, equality, and democracy. This reorientation would supplant approaches to legal thought that prioritize efficiency and neutrality, and that imagine a pre-political market encased from legal scrutiny or intervention. This Article seeks... 2022
Kyle Willmott , Department of Sociology & Anthropology, Simon Fraser University, Burnaby, British Columbia, Canada TAXES, TAXPAYERS, AND SETTLER COLONIALISM: TOWARD A CRITICAL FISCAL SOCIOLOGY OF TAX AS WHITE PROPERTY 56 Law and Society Review 6 (March, 2022) In settler colonial states such as Canada, tax is central to political ideas that circulate about Indigenous nations and people. The stories that are told about Indigenous peoples by taxpayers' often involve complaints about budgets, welfare, and unfair tax arrangements. The paper theorizes how informal tax imaginaries' and taxpayer... 2022
Diane Kemker TEACHING CRITICAL TAX: WHAT, WHY, & HOW 19 Pittsburgh Tax Review 143 (Spring, 2022) Critical tax is an approach to the analysis of tax law and policy that takes race, gender, sexual orientation, disability, citizenship/immigrant status, and other historically marginalized statuses into account, and does so in a way that is centrally focused on the role of tax law in creating and perpetuating persistent economic inequality and... 2022
Stephanie McMahon TEACHING TAX THROUGH FILM: IT'S NOT AS CRAZY AS IT SOUNDS 19 Pittsburgh Tax Review 183 (Spring, 2022) As all tax attorneys know, tax is a fascinating topic that touches all parts of our lives. Even students who do not aspire to be tax practitioners almost certainly benefit personally and professionally from understanding the basics of American taxation. Therefore, it is perplexing that students are not lined up to take tax courses in law school.... 2022
Carlo Garbarino THE ARCHITECTURE OF THE COUNTRY-BY-COUNTRY MINIMUM TAX REGIME PROPOSED BY THE UNITED STATES 25 Florida Tax Review 835 (Spring, 2022) The Article discusses the structural dynamics that will underlie the international negotiations prompted by a U.S. proposal about a minimum global tax. Part I outlines the main features of this proposal, while Part II describes in more in detail how home countries can upgrade their strategies against profit-shifting and tax competition through a... 2022
Veronikah Warms THE COST OF INJUSTICE: HOW TEXAS'S "BAIL REFORM" KEEPS LOW-INCOME PEOPLE & PEOPLE OF COLOR BEHIND BARS 27 Texas Journal on Civil Liberties & Civil Rights 273 (Spring, 2022) The term Latinx is used in this piece in keeping with academic convention. Latinx is widely used in academic contexts and is more inclusive of nonbinary people in the sense that it is gender neutral, yet it has not been widely accepted in the community. See Luisa Torregrosa, Many Latinos say Latinx offends or bothers them. Here's why., NBC... 2022
Sarah Moore Johnson , Raymond C. Odom THE FORGOTTEN 40 ACRES: HOW REAL PROPERTY, PROBATE & TAX LAWS CONTRIBUTED TO THE RACIAL WEALTH GAP AND HOW TAX POLICY COULD REPAIR IT 57 Real Property, Trust and Estate Law Journal 1 (Spring, 2022) Authors' Synopsis: American racial history has been intertwined with land and wealth since the dawn of our nation. Slavery and the country's continued policies of institutionalized racism have resulted in a median ten-to-one wealth disparity between White and Black Americans. Throughout history, reparations have been a recognized method for... 2022
Kelsey L. Hess , Andrea C. F. Wolfs , Deborah Goldfarb , Jacqueline R. Evans , Timothy Hayes , Caroline Granitur , Stefanie McLaney THE INFLUENCE OF GENDER AND OTHER EXTRALEGAL FACTORS ON STUDENT LOAN BANKRUPTCY DECISIONS 28 Psychology, Public Policy, and Law 137 (February, 2022) As our nation grapples with responding to trillions of dollars in student loan debt, bankruptcy courts make daily decisions about whether to free individuals from these monetary obligations. To analyze factors that influence discharge decisions and to see whether prior findings of gender biases are replicated within the bankruptcy context, we... 2022
Richard D. Marsico THE INTERSECTION OF RACE, WEALTH, AND SPECIAL EDUCATION: THE ROLE OF STRUCTURAL INEQUITIES IN THE IDEA 66 New York Law School Law Review 207 (2021/2022) Congress passed the Individuals with Disabilities Education Act (IDEA) in 1975 to counteract public schools' widespread discrimination against children with disabilities by warehousing them in separate classrooms where they did not receive a meaningful education or excluding them from school altogether. At the time of its passage, approximately... 2022
Gary M. Lucas, Jr. THE PAIN OF PAYING TAXES 56 University of Richmond Law Review 545 (Winter, 2022) With a few caveats, standard economic models assume that, from society's perspective, the payment of a tax constitutes a costless transfer from the taxpayer to the government. The financial loss to the taxpayer is exactly offset by the financial gain to the government, which can use the resulting tax revenue for the benefit of its citizens. In... 2022
Ann F. Thomas THE RACIAL WEALTH GAP AND THE TAX BENEFITS OF HOMEOWNERSHIP 66 New York Law School Law Review 247 (2021/2022) The Black/white racial wealth gap in the United States is huge. It is persistent. And it has changed very little since the 1960s. In 2019, before the onset of the COVID-19 pandemic and some fifty-five years after landmark civil rights legislation intended to equalize access to housing, education, and employment, the net assets of the median Black... 2022
Aurora J. Grutman THE RACIAL WEALTH GAP IS A RACIAL HEALTH GAP 110 Kentucky Law Journal 723 (2021-2022) Table of Contents. 723 Introduction. 724 I. Race-Based Income and Wealth Inequalities. 725 II. Race-Based Health Inequalities. 729 III. The Interrelationship of Health and Wealth. 735 Conclusion. 737 2022
Matthew L.M. Fletcher UNCOMFORTABLE TRUTHS ABOUT SOVEREIGNTY AND WEALTH 27 Roger Williams University Law Review 288 (Spring, 2022) In 2007 my brother, Zeke Fletcher, represented the Grand Traverse Band of Ottawa and Chippewa Indians (GTB). He observed a public meeting in Whitewater Township, Grand Traverse County, Michigan. The meeting was concerned with the Department of the Interior's planned acquisition of lands in trust for GTB's benefit in an area where the tribe already... 2022
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