Ira K. Lindsay TAX FAIRNESS BY CONVENTION: A DEFENSE OF HORIZONTAL EQUITY 19 Florida Tax Review 79 (2016) Horizontal equity is the principle that people who earn equal income should owe equal tax. It has gotten a bad name. Although horizontal equity remains a textbook criterion of tax fairness, scholarly literature is largely hostile. Scholars ranging from the legal theorist Louis Kaplow to philosophers Thomas Nagel and Liam Murphy question its... 2016
Ari Glogower TAXING CAPITAL APPRECIATION 70 Tax Law Review 111 (Fall, 2016) The realization rule--which defers tax on asset gains and losses until a disposition --has been blamed for the most serious abuses, inequities, and complications found in the law. The rule skews investment behavior, is responsible for much of the Code's complexity, and distorts the taxation of corporations and capital gains. Most critically, the... 2016
Samuel D. Brunson TAXING UTOPIA 47 Seton Hall Law Review 137 (2016) Nineteenth-century American religious movements challenged many aspects of American society. Although their challenges to mainstream America's vision of sex and marriage remain the best-known aspects of many of these groups, their challenges to traditional American economics are just as important. Eschewing individual ownership of property, many of... 2016
C. Garrison Lepow TEENAGERS, TWENTY SOMETHINGS, AND TAX INEQUALITY: A PROPOSAL TO SIMPLIFY THE AGE REQUIREMENTS OF THE DEPENDENCY EXEMPTION 19 NYU Journal of Legislation and Public Policy 797 (2016) The dependency exemption affects close to forty-eight million individual tax returns nationwide. Like many other tax provisions, the child's age is the factor most likely to disqualify families. Generally, parents qualify for the dependency exemption if their child is eighteen years or younger. This benefit is extended for children up to age... 2016
Bobby L. Dexter THE HATE EXCLUSION: MORAL TAX EQUITY FOR DAMAGES RECEIVED ON ACCOUNT OF RACE, SEX, OR SEXUAL ORIENTATION DISCRIMINATION 13 Pittsburgh Tax Review 197 (Spring, 2016) Scholars on both sides of the reparations literature divide commonly contemplate some form of federal monetary outlay. At the same time, given both the absence of such an outlay and the dire prognosis that such largesse is forthcoming, tax scholars rarely contribute to traditional reparations literature. With this Article, Professor Dexter... 2016
David C. Elkins THE MERITS OF TAX COMPETITION IN A GLOBALIZED ECONOMY 91 Indiana Law Journal 905 (Spring, 2016) Since the turn of the current century, leading transnational organizations and academic scholarship have identified tax competition among countries as one of the scourges of the international tax regime. Both the EU and the OECD have warned that tax competition erodes the tax bases of Member States and impedes their ability to provide essential... 2016
Lily Kahng THE NOT-SO-MERRY WIVES OF WINDSOR: THE TAXATION OF WOMEN IN SAME-SEX MARRIAGES 101 Cornell Law Review 325 (January, 2016) In United States v. Windsor, the Supreme Court invalidated the Defense of Marriage Act definition of marriage as between one man and one woman, heralding its subsequent recognition, in Obergefell v. Hodges, of a constitutional right to same-sex marriage. Windsor cleared the way for same-sex couples to be treated as married under federal tax laws,... 2016
Richard Gershon THE SOCIO-ECONOMICS OF THE FEDERAL ESTATE TAX: WHY DO SO MANY PEOPLE HATE (OR LOVE) THIS CENTENARIAN? 49 Akron Law Review 329 (2016) I. Introduction. 329 II. The Estate Tax: A Visceral Reaction by Some and Support From Others. 330 A. The Current Estate Tax Limits. 331 B. Surprising Haters of the Estate Tax. 333 1. The Truth About Family Farms and Businesses. 334 2. The Truth About Double Taxation . 335 C. Self-Interested Lovers of the Estate Tax. 335 D. The Best Socio-Economic... 2016
David Spencer THE U.N. TAX COMMITTEE, DEVELOPING COUNTRIES, AND CIVIL SOCIETY ORGANIZATIONS (PART 2) 27 Journal of International Taxation 44 (January, 2016) Civil society organizations, in pushing developing countries to adopt formulary apportionment with unitary taxation, are leading them down the wrong road. Part 1 of this article ( 26 JOIT 42 (December 2015) discussed the efforts of the G77 and China, representing about 134 countries, to achieve an upgrade of the U.N. Committee of Experts on... 2016
Jonah Peppiatt THE WATERFALL OF TIERS: A RELOCATION COST-BASED THEORY OF MUNICIPAL INSOLVENCY AND A PROPOSAL FOR A NEW MUNICIPAL BANKRUPTCY REGIME 32 Emory Bankruptcy Developments Journal 335 (2016) Existing chapter 9 literature has centered on the non-liquidation assumption--that municipal bankruptcy law exists to provide municipalities a breathing spell from creditors and disallows the liquidation of municipalities. This assumption rests on the notion that chapter 9 exists solely to help municipalities continue to provide essential... 2016
Jennifer Nwachukwu "COMMUNITY DEVELOPMENT vs. ECONOMIC DEVELOPMENT: RESIDENTIAL SEGREGATION, TAX CREDITS, AND THE LACK OF ECONOMIC DEVELOPMENT IN BALTIMORE'S BLACK NEIGHBORHOODS" 5 University of Baltimore Journal of Land and Development 1 (Fall, 2015) In 1967, the National Advisory Commission on Civil Disorders penned one of the most famous statements about race in America: Our nation is moving toward two societies, one black, one white--separate and unequal. For the city of Baltimore, MD, that statement rings true even in 2013. Outsiders think of Baltimore through the lens of HBO's The Wire.... 2015
Linda Elizabeth Coco "FOAMING THE RUNWAY" FOR HOMEOWNERS: U.S. BANKRUPTCY COURTS "PRESERVING HOMEOWNERSHIP" IN THE WAKE OF THE HOME AFFORDABLE MODIFICATION PROGRAM 23 American Bankruptcy Institute Law Review 421 (Summer, 2015) Most of our most precious rights and freedoms are a series of exceptions to an overall moral and legal framework that suggests we shouldn't really have them in the first place. Since 2008, Congress has enacted manifold legislation aimed at reversing the effects of a housing crisis, but each law has ultimately inured to the benefit of banks and... 2015
Matthew Akers A RACE TO THE BOTTOM? INTERNATIONAL INCOME TAX REGIMES' IMPACT ON THE MOVEMENT OF ATHLETIC TALENT 17 University of Denver Sports and Entertainment Law Journal 11 (Spring, 2015) As the world has become increasingly global, so too have sports expanded on the international stage. While in the past, athletes may have rarely competed outside of their home countries with the exception of events such as the Olympic Games and world championships, athletes today routinely compete in a number of different countries throughout a... 2015
Timothy J. Tracey BOB JONESING: SAME-SEX MARRIAGE AND THE HANKERING TO STRIP RELIGIOUS INSTITUTIONS OF THEIR TAX-EXEMPT STATUS 11 FIU Law Review 85 (Fall 2015) It is . . . it is going to be an issue. With those words, the Solicitor General of the United States, Donald B. Verrilli, Jr., announced that religious liberty is directly threatened by the legalization of same-sex marriage. General Verrilli represented the Obama Administration at the oral argument in Obergefell v. Hodges, the case concerning... 2015
Evgeny Magidenko CLASSIFYING FEDERAL TAXES FOR CONSTITUTIONAL PURPOSES 45 University of Baltimore Law Review 57 (Fall 2015) In 2012, ruling on a challenge to President Obama's landmark healthcare legislation, the Supreme Court upheld the legislation's individual mandate penalty as a tax. The Court's decision relied in part on the finding that the penalty was not a direct tax and so its lack of apportionment was not fatal. This was the first Supreme Court case in decades... 2015
Tristan G. Axelrod DEFENDING STATE EXEMPTIONS IN BANKRUPTCY 27 Loyola Consumer Law Review 284 (2015) Throughout the past century's cyclical battles for bankruptcy reform, legislators and scholars have debated the need for federal control over bankruptcy estate exemptions. Millionaire criminals and Wall Street hucksters shielding assets from creditors provide perennial fuel for the argument that bankruptcy exemptions inspire systemic abuse. Few... 2015
Jodie A. Kirshner DESIGN FLAWS IN THE BANKRUPTCY REGIME: LESSONS FROM THE U.K. FOR PREVENTING A RESURGENT CREDITORS' RACE IN THE U.S. 17 University of Pennsylvania Journal of Business Law 527 (Winter 2015) A current trend in U.S. bankruptcy law reflects the predictions of economic theory related to common pool resources. According to the theory, without coordinating law to account for and distribute limited assets in an orderly way, creditors race to claim the assets for themselves. The winners of the race deprive other creditors of value and make... 2015
Daniel Tarantola EQUAL FOOTING: CORRECTING THE E-COMMERCE TAX HAVEN 10 Brooklyn Journal of Corporate, Financial & Commercial Law 277 (Fall, 2015) Perhaps long ago a seller's physical presence was a sufficient part of a trade to condition the imposition of a tax on such presence. But in today's economy, physical presence frequently has very little to do with a transaction a State might seek to tax. The Internet has fundamentally changed the way businesses and consumers interact. Parties... 2015
Robert J. Landry, III , David W. Read EROSION OF ACCESS TO CONSUMER BANKRUPTCY'S "FRESH START" POLICY IN THE UNITED STATES: STATUTORY REFORMS NEEDED TO ENHANCE ACCESS TO JUSTICE AND PROMOTE SOCIAL JUSTICE 7 William & Mary Policy Review 51 (Fall, 2015) There is limited ability of qualified debtors to access justice in the form of bankruptcy relief in the United States. One-third of bankruptcy filers are below the poverty level. In the words of one researcher, debtors are simply too broke to file. This paper explores issues of access to justice through the Chapter 7 bankruptcy proceeding in the... 2015
  Et Tu, Ralph?: More on Motors Liquidation , and a Bonus on Attorney's Fees in Appeals of Involuntary Bankruptcies 35 Bankruptcy Law Letter 1 (May 1, 2015) My good and respected friend, Professor Ralph Brubaker, makes some interesting points in responding to my February 2015 article on Motors Liquidation.[ ] On some of them, hes even right. On the whole though, while hes not quite wrong, hes never quite right either. Professor Brubakers basic point is that Article 9 of the Uniform Commercial Code... 2015
John O. Hayward EXOTIC DANCING: TAXABLE GYRATIONS OR EXEMPT ART? 68 Tax Lawyer 739 (Summer, 2015) Although exotic dancers usually embroil themselves in censorship battles with local authorities, recently they have tussled with the Service over whether their dancing is subject to admission or entertainment taxes, or exempt as cultural or artistic performance. This Article examines several recent cases where exotic dancing was taxed, while... 2015
Jason Chang, Alan M. Long GENERAL PROVISIONS: AMEND CHAPTER 1 OF TITLE 33 OF THE OFFICIAL CODE OF GEORGIA ANNOTATED, RELATING TO GENERAL PROVISIONS REGARDING INSURANCE, SO AS TO ESTABLISH QUALIFIED LOW-INCOME COMMUNITY INVESTMENT; PROVIDE FOR A SHORT TITLE; PROVIDE FOR DEFINITIONS 32 Georgia State University Law Review 177 (Fall, 2015) Code Sections: O.C.G.A. §§ 10-10-21 (new); 33-1-24 (new) Bill Number: HB 439 Act Number: N/A Veto Number: 2 Georgia Laws: N/A Summary: The bill would have created $55 million in new tax credits that could have been used by an insurance company and credited towards its state insurance premium tax liability for equity investments in low-income... 2015
J. Clifton Fleming, Jr. , Robert J. Peroni , Stephen E. Shay GETTING SERIOUS ABOUT CROSS-BORDER EARNINGS STRIPPING: ESTABLISHING AN ANALYTICAL FRAMEWORK 93 North Carolina Law Review 673 (March, 2015) A multinational enterprise (MNE) may use cross-border earnings stripping as a tax planning strategy. This strategy involves a higher-tax affiliate making deductible payments to a low- or zero-tax affiliate to reduce the MNE's global effective tax rate and, in the process, erode the corporate tax bases of countries where its economic activity... 2015
Eric Rubin KNOWING AN "EDUCATIONAL INSTITUTION" WHEN YOU SEE ONE: APPLYING THE COMMERCIALITY APPROACH TO TAX EXEMPTIONS FOR UNIVERSITIES UNDER § 501(C)(3) 92 Washington University Law Review 1055 (2015) Beginning with the earliest colonial schools, educational institutions have had a consistent presence in America, challenging both their students' intellects and the federal government, which must implement laws to define and monitor the roles of educational institutions. As colleges and universities have proliferated, particularly over the last... 2015
Michael David Williams LAND COSTS AS NON-ELIGIBLE BASIS: ARBITRARY RESTRICTIONS ON STATE POLICYMAKING AUTHORITY IN THE LOW-INCOME HOUSING TAX CREDIT PROGRAM 18 NYU Journal of Legislation and Public Policy 335 (2015) Introduction. 336 I. The Location Decision. 339 A. Quantity Versus Quality. 339 B. The Importance of Neighborhood. 343 1. Education. 347 2. Health. 348 3. Economic Self-Sufficiency. 349 4. Public Safety. 350 II. Incentives in the Low-Income Housing Tax Credit Program. 351 A. The Low-Income Housing Tax Credit Program. 352 1. Applicable Fraction and... 2015
Matthew Williams LAVISH SPENDING AS EVIDENCE OF "WILLFUL TAX EVASION": HOW THE NINTH CIRCUIT'S REQUIREMENT OF "SPECIFIC INTENT" IN HAWKINS CREATES A CIRCUIT SPLIT AND FACILITATES ABUSE OF THE BANKRUPTCY SYSTEM 68 Rutgers University Law Review 517 (Fall 2015) It is no secret that those with wealth in America often get to play by a different set of rules. It should come as no surprise that this holds true in the context of bankruptcy as well. The Ninth Circuit's recent holding in Hawkins v. Franchise Tax Board effectively endorsed such treatment by refusing to find that Mr. Hawkins's lavish lifestyle,... 2015
Peter J. Hammer LETTER TO JUDGE RHODES: AN EVALUATION OF THE "EXPERT REPORT OF MARTHA E.M. KOPACZ REGARDING THE FEASIBILITY OF THE CITY OF DETROIT PLAN OF ADJUSTMENT" 17 Journal of Law in Society 19 (Fall, 2015) Peter J. Hammer Office: (313) 577-0830 Professor of Law The Honorable Stephen W. Rhodes United States Bankruptcy Court Eastern District of Michigan 211 West Fort Street Detroit, Michigan 48226 Dear Judge Rhodes: In response to your Order Regarding the Solicitation of Applications to Serve as the Court's Expert Witness on the Issue... 2015
Miranda Perry Fleischer LIBERTARIANISM AND THE CHARITABLE TAX SUBSIDIES 56 Boston College Law Review 1345 (September, 2015) Despite libertarianism's political popularity, tax scholarship is largely silent about the interaction between libertarian principles and the structure of our tax system. To fill that gap, this Article mines the nuances of libertarian theory for insights into one feature of our tax system--the charitable tax subsidies--and finds some... 2015
Abbye Atkinson MODIFYING MORTGAGE DISCRIMINATION IN CONSUMER BANKRUPTCY 57 Arizona Law Review 1041 (2015) The subprime mortgage crisis that helped bring on the Great Recession resulted in the decimation of housing-related wealth among economically disenfranchised groups and communities. These losses were, in significant part, the direct result of the rampant racialized and geographic mortgage discrimination that took place in these communities in the... 2015
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