Jennifer Lunsford, R. Zachary Sanzone OUTING THE NEW JIM CROW: ENDING SEGREGATION OF LGBTQ STUDENTS BY CREATING BARRIERS TO 501(C)(3) TAX-EXEMPTION STATUS 23 American University Journal of Gender, Social Policy and the Law 435 (2015) I. LGBTQ Rights in Supreme Court Jurisprudence. 438 II. Private, Religious Schools and Their Constitutional Protection Against Providing Constitutional Protections. 441 A. First Amendment Limitations. 441 B. Hobby Lobby and the Religious Freedom Restoration Act of 1993. 443 C. The Legal History of Revenue Rule 71-447. 445 D. Funding the Problem: A... 2015
Kate Andrias SEPARATIONS OF WEALTH: INEQUALITY AND THE EROSION OF CHECKS AND BALANCES 18 University of Pennsylvania Journal of Constitutional Law 419 (December, 2015) American government is dysfunctional: Gridlock, filibusters, and expanding presidential power, everyone seems to agree, threaten our basic system of constitutional governance. Who, or what, is to blame? In the standard account, the fault lies with the increasing polarization of our political parties. That standard story, however, ignores an... 2015
Philip Hackney SHOULD THE IRS NEVER "TARGET" TAXPAYERS? AN EXAMINATION OF THE IRS TEA PARTY AFFAIR 49 Valparaiso University Law Review 453 (Winter, 2015) In 2012 and 2013, many congressmen and Tea Party organizations accused the Internal Revenue Service (Service) of targeting the Tea Party and other conservative political organizations. The Treasury Inspector General for Tax Administration (IG) issued a report in 2013 that leant some credence to this claim. The IG report faulted the Service... 2015
Sasha Fannie Belinkie SOUTH AFRICA'S LAND RESTITUTION CHALLENGE: MINING ALTERNATIVES FROM EVOLVING MINERAL TAXATION POLICIES 48 Cornell International Law Journal 219 (Winter 2015) Introduction. 219 I. Background. 224 A. South Africa's History and Present Legal Framework. 224 1. Statutory Framework from Colonialism and Apartheid. 224 2. South Africa's Democratic Constitution. 226 B. Government of the Republic of South Africa v. Grootboom. 227 C. President of South Africa v. Modderklip Boerdery, Ltd.. 228 II. South Africa's... 2015
Erika M. Page STATE CONSTITUTIONAL LAW-- THOROUGH AND UNIFORM EDUCATION--PROPERTY WEALTH-BASED SCHOOL FUNDING IN COLORADO IS CONSTITUTIONAL. LOBATO V. STATE, 304 P.3D 1132 (COLO. 2013). 67 Rutgers University Law Review 1289 (Summer, 2015) In Lobato v. State, the Supreme Court of Colorado held that Colorado's current public school financing system, despite allowing vast disparities in educational quality across school districts, was permissible under both the education clause and the local control clause of the Colorado Constitution. Although the Supreme Court of Colorado... 2015
David J. Herzig , Samuel D. Brunson TAX EXEMPTION, PUBLIC POLICY, AND DISCRIMINATORY FRATERNITIES 35 Virginia Tax Review 116 (Summer 2015) In this Essay, Professors Herzig and Brunson, make the normative argument that the Service should rejected tax-exemptions of social clubs if there is disparate impact, at minimum as to race, in their policies. They look to current Supreme Court jurisprudence to demonstrate a willingness of the Court to import a public policy rule into the social... 2015
Catherine Chen TAXATION OF DIGITAL GOODS AND SERVICES 70 New York University Annual Survey of American Law 421 (2015) INTRODUCTION I. CONSTITUTION AND FEDERAL STATUTES: PREEMPTION AND LIMITATIONS. 425 A. Constitutional Limitations on State Taxation of Streaming Content. 426 1. Due Process Clause. 426 2. Dormant Commerce Clause. 428 i. Current Jurisprudence. 429 ii. States' reaction to Quill. 431 B. Federal Statutes. 435 II. SHOULD DIGITAL CONTENT BE TAXED? A... 2015
Phyllis C. Taite TAXES, THE PROBLEM AND SOLUTION: A MODEL FOR VANISHING DEDUCTIONS AND EXCLUSIONS FOR RESIDENCE-BASED TAX PREFERENCES 59 New York Law School Law Review 361 (2014/2015) The Revenue Act of 1913 recently marked its 100-year anniversary. It is difficult to discern why certain policy issues remain unresolved after a century of tax policy. Scholars have called for more progressivity in the tax code, yet there has been little reform. In part, this call seeks to balance the government's demand for revenue and the need to... 2015
  TAXPAYERS ENTITLED TO DEDUCT S CORPORATION'S PROMOTIONAL RACING EXPENSES 94 Practical Tax Strategies 40 (January, 2015) The Tax Court in Evans, TCM 2014-237, held that the taxpayers were entitled to deduct their S corporation's expenses for sponsoring their son's motocross racing activities because the reasonable promotional expenses were ordinary and necessary under Section 162. Also, they were entitled to a Section 179 deduction for expenses relating to a... 2015
Jodie A. Kirshner THE BANKRUPTCY SAFE HARBOR IN LIGHT OF GOVERNMENT BAILOUTS: REIFYING THE SIGNIFICANCE OF BANKRUPTCY AS A BACKSTOP TO FINANCIAL RISK 18 NYU Journal of Legislation and Public Policy 795 (2015) If the recent financial crisis was a test of the bankruptcy system and its ability to deal with the risks posed by modern finance, then the bankruptcy system failed. Well-designed financial networks have circuit breakers, but the exemption of securitized assets and derivatives trades from the bankruptcy process left bankruptcy law unable to stop... 2015
Karen C. Burke , Grayson M.P. McCouch THE MOVING TARGET OF TAX REFORM 93 North Carolina Law Review 649 (March, 2015) In 2000, Professor William Turnier proposed a package of three reforms to make the estate tax more equitable and taxpayer-friendly. All of his proposals-- allowing a surviving spouse to inherit a deceased spouse's unused exemption, replacing the state death tax credit with a deduction, and indexing the exemption for inflation--were eventually... 2015
Cathy Hwang THE NEW CORPORATE MIGRATION: TAX DIVERSION THROUGH INVERSION 80 Brooklyn Law Review 807 (Spring, 2015) Watson Pharmaceuticals was an American success story--until it became an Irish success story. Taiwanese-American Allen Chao founded Watson in 1983, after cobbling together $4 million in start-up funds from family, friends, and acquaintances. Chao helmed Watson for a decade and a half. By the time he retired in 2007, Watson was the third-largest... 2015
David Spencer THE U.N. TAX COMMITTEE, DEVELOPING COUNTRIES, AND CIVIL SOCIETY ORGANIZATIONS (PART 1) 26 Journal of International Taxation 42 (December, 2015) The battle over upgrading the U.N. Tax Committee really involves the question of which nations will control international tax policy at a time when it is widely recognized that the rules governing cross-border trades are in need of an update. How are international tax norms established? The attempt by the G77 and China, representing 134 countries,... 2015
Kevin J. Quilty THE UNRECOGNIZED RIGHT: HOW WEALTH DISCRIMINATION UNCONSTITUTIONALLY BARS INDIGENT CITIZENS FROM THE JURY BOX 24 Cornell Journal of Law & Public Policy 567 (Spring 2015) In state jury trials, the amount of compensation paid to jurors is determined on a county level. This has produced a wide disparity in juror pay--from as high as around $50.00 per day in some states to as low as around $2.00 per day in others. For many people, especially non-salaried workers, such low amounts effectively bar participation as a... 2015
J. T. Manhire THERE IS NO SPOON: RECONSIDERING THE TAX COMPLIANCE PUZZLE 17 Florida Tax Review 623 (2015) For over 40 years theorists have sought the effects of tax audits on voluntary compliance rates by studying individual taxpayer motivations. Yet no single theory has produced a taxpayer incentive model that both comports with experience and explains the effects of audits on compliance. This quandary is often termed the tax compliance puzzle.... 2015
Diane Lourdes Dick U.S. TAX IMPERIALISM IN PUERTO RICO 65 American University Law Review 1 (October, 2015) This Article uses historical and legal analysis to demonstrate how U.S. domination over Puerto Rico's tax and fiscal policies has been the centerpiece of a colonial system and an especially destructive form of economic imperialism. Specifically, this Article develops a novel theory of U.S. tax imperialism in Puerto Rico, chronicling the sundry ways... 2015
Caleb Holloway UBER UNSETTLED: HOW EXISTING TAXICAB REGULATIONS FAIL TO ADDRESS TRANSPORTATION NETWORK COMPANIES AND WHY LOCAL REGULATORS SHOULD EMBRACE UBER, LYFT, AND COMPARABLE INNOVATORS 16 Wake Forest Journal of Business and Intellectual Property Law 20 (Fall, 2015) I. Introduction. 22 II. Background. 24 A. What It Means to be a TNC; How That Differs From Taxicab Operations. 24 B. Why Local Lawmakers Fail to Effectively Regulate TNCs. 29 1. The strength of the taxicab incumbency is great. 29 2. Uber is earning a reputation for being a jerk. 32 3. Uncertainty does not excuse inaction. 39 III. Analysis. 41 A.... 2015
Robert G. Natelson WHAT THE CONSTITUTION MEANS BY "DUTIES, IMPOSTS, AND EXCISES"--AND "TAXES" (DIRECT OR OTHERWISE) 66 Case Western Reserve Law Review 297 (Winter 2015) Mr King asked what was the precise meaning of direct taxation? No one answd. --Madison's Constitutional Convention notes The objects of direct taxes are well understood . --Future Chief Justice John Marshall at the Virginia Ratifying Convention This Article recreates the original definitions of the U.S. Constitution's terms tax, direct tax,... 2015
Christopher J. Bryant WITHOUT REPRESENTATION, NO TAXATION: FREE BLACKS, TAXES, AND TAX EXEMPTIONS BETWEEN THE REVOLUTIONARY AND CIVIL WARS 21 Michigan Journal of Race and Law 91 (Fall, 2015) This Essay is the first general survey of the taxation of free Blacks in free and slave states between the Revolutionary and Civil Wars. A few states treated all equally for tax purposes, but most states enacted taxation systems that subjected free Blacks to different requirements. Both free and slave states viewed free Blacks as an undesirable... 2015
Mildred Wigfall Robinson "SKIN IN THE TAX GAME": INVISIBLE TAXPAYERS? INVISIBLE CITIZENS? 59 Villanova Law Review 729 (2014) PROFESSOR Mullane, in extending this invitation to deliver the 2014 Dr. Martin Luther King, Jr. Memorial lecture here at the Villanova University School of Law, noted that she was seeking someone who could speak from an economic justice perspective informed by work done in the area of taxation. As I seek to respond to her invitation, let me first... 2014
Steven J. Winkelman A DISPUTE OVER BONA FIDE DISPUTES IN INVOLUNTARY BANKRUPTCY PROCEEDINGS 81 University of Chicago Law Review 1341 (Summer, 2014) The world of federal bankruptcy law is divided into two realms: voluntary bankruptcy proceedings and involuntary bankruptcy proceedings. Section 303 of the Bankruptcy Code governs involuntary bankruptcy proceedings. Under § 303(b)(1), a set of creditors can force a debtor into involuntary bankruptcy provided that, among other things, each creditor... 2014
Lisa A. Bothwell ABERRATION OR SEMINAL DECISION?: EXAMINING THE IMPACT OF ZUCKER v. FDIC (IN RE BANKUNITED FINANCIAL CORP.) ON BANKRUPTCY LAW 34 Review of Banking and Financial Law 369 (Fall, 2014) In 2013, the Eleventh Circuit Court of Appeals issued two decisions in less than a month that shook up the law concerning tax refund ownership generated by the losses of an insolvent bank subsidiary where a consolidated tax return was filed. In both decisions, the court held that a trust relationship, rather than a debtor-creditor relationship, was... 2014
Goldburn P. Maynard Jr. ADDRESSING WEALTH DISPARITIES: REIMAGINING WEALTH TAXATION AS A TOOL FOR BUILDING WEALTH 92 Denver University Law Review 145 (2014) In the past three decades, research has indicated that the building of personal assets can have a sustainable impact on well-being. Yet to the extent that the tax system has incorporated this insight, it has been done in a piecemeal, ad hoc fashion, disproportionately benefiting those with wealth and further reinforcing wealth inequality. This... 2014
Joseph Bankman , Paul L. Caron CALIFORNIA DREAMIN' TAX SCHOLARSHIP IN A TIME OF FISCAL CRISIS 48 U.C. Davis Law Review 405 (November, 2014) Introduction. 405 I. The Federal Budget: The Need for Additional Tax Revenue. 406 II. The Response of Legal Tax Scholars. 408 III. California's Fiscal Lessons for the United States. 411 Conclusion. 418 This essay makes three claims about the current state of tax law and academic tax scholarship in America: (1) the federal budget imbalance, caused... 2014
Brook E. Gotberg CONFLICTING PREFERENCES IN BUSINESS BANKRUPTCY: THE NEED FOR DIFFERENT RULES IN DIFFERENT CHAPTERS 100 Iowa Law Review 51 (November, 2014) The law of preferential transfers permits the trustee of a bankruptcy estate to avoid transfers made by the debtor to a creditor on account of a prior debt in the 90 days leading up to the bankruptcy proceeding. The standard for avoiding these preferential transfers is one of strict liability, on the rationale that preference actions... 2014
Lawrence Ponoroff CONSTITUTIONAL LIMITATIONS ON STATE-ENACTED BANKRUPTCY EXEMPTION LEGISLATION AND THE LONG OVERDUE CASE FOR UNIFORMITY 88 American Bankruptcy Law Journal 353 (Summer 2014) The past few decades have witnessed numerous attempts to supply a theoretical justification for the consumer bankruptcy system, ranging from considerations of procedural convenience (or inconvenience), to assuring prudent credit decision-making, to the accomplishment of unique objectives of social and distributive justice. Whatever the explanation,... 2014
Nancy J. Knauer CRITICAL TAX POLICY: A PATHWAY TO REFORM? 9 Northwestern Journal of Law & Social Policy 206 (2014) C1-2Table of Contents Introduction. 207 I. The Costs of False Neutrality. 214 A. All Part of a Larger Blueprint. 215 B. Hidden Choices and Embedded Values. 218 Taxpayer neutrality. 219 Equity and efficiency. 221 C. Critical Tax Theory and Scholarship. 223 II. Choosing a Critical Lens. 230 A. Identifying the Axes of Difference. 231 B. Explicit and... 2014
Mary Leto Pareja EARNED INCOME TAX CREDIT PORTABILITY: RESPECTING THE AUTONOMY OF AMERICAN FAMILIES 117 West Virginia Law Review 1 (Fall 2014) i. Introduction. 2 ii. Historical Framework. 6 iii. Mechanics of the Current Rule. 11 A. The Dependent Exemption Amount. 11 1. General Rules for Claiming Dependents. 12 2. Qualifying Child. 13 3. Qualifying Relative. 14 4. Tie-Breaker Rules. 15 5. Exceptions for Noncustodial Parents. 17 B. Head of Household Filing Status. 19 C. Child Tax Credit and... 2014
Sung Woo “Matt” Hu FINE-TUNING THE TAX WHISTLEBLOWER STATUTE: WHY QUI-TAM IS NOT A SOLUTION 99 Minnesota Law Review 783 (December, 2014) Bradley C. Birkenfeld, a Massachusetts native who studied banking at the American Graduate School of Business in Switzerland, began work in 2001 for UBS AG, a global bank headquartered in Switzerland. UBS sent Birkenfeld to various U.S. wealth havens to lure American investors into transferring their assets to UBS bank accounts. During the five... 2014
J. Clifton Fleming, Jr. , Robert J. Peroni , Stephen E. Shay FORMULARY APPORTIONMENT IN THE U.S. INTERNATIONAL INCOME TAX SYSTEM: PUTTING LIPSTICK ON A PIG? 36 Michigan Journal of International Law 1 (Fall 2014) Introduction. 2 I. Creating and Inflating the Value of Low- and Zero-Taxed Foreign Income Under the Present U.S. System. 9 II. Explicit Territoriality. 16 III. The Real Worldwide Alternative. 18 A. Overview. 18 B. Ownership Issues. 21 C. Residency Issues. 21 D. Runaway Corporations. 25 E. Consolidation. 27 F. Complexity. 28 G. Significance of... 2014
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