Kirk Berger FOUL PLAY: TENNESSEE'S UNEQUAL APPLICATION OF ITS JOCK TAX AGAINST PROFESSIONAL ATHLETES 13 Cardozo Public Law, Policy and Ethics Journal 333 (Fall, 2014) The Framers of the Constitution knew, and we should not forget today, that there is no more effective practical guaranty against arbitrary and unreasonable government than to require that the principles of law which officials would impose upon a minority must be imposed generally. Conversely, nothing opens the door to arbitrary action so... 2014
David Libonn FROM CAUTIONARY EXAMPLE TO "CITY ON A HILL": REVITALIZING SAINT LOUIS MAY REQUIRE AN INNOVATIVE REGIONAL TAXATION MODEL 91 Washington University Law Review 1035 (2014) To grasp the depth of the challenges facing many American metropolitan areas (metros) today, it is necessary to consider these metros in the context of the laws and policies that have helped to form them. After all, although agglomerations of human population have existed in a more or less organic form for thousands of years, the modern American... 2014
Alexander B. Lutzky IN PURSUIT OF JUST COMPENSATION IN TEXAS: ASSESSING DAMAGES IN TAKINGS CASES USING THE PROPERTY'S TAX-APPRAISED VALUE 46 Saint Mary's Law Journal 105 (2014) I. Introduction. 106 II. Eminent Domain Law and Texas. 107 A. Highest and Best Use Doctrine. 109 B. Property Tax Valuation in Texas in Brief. 111 III. Analysis. 114 A. The Current Trend: Curtail Use of Eminent Domain and Protect Landowners. 114 B. The Identical Aims of the Condemnation and Property Tax Valuation Process. 116 C. Benefiting from... 2014
Robin L. Einhorn LOOK AWAY DIXIELAND: THE SOUTH AND THE FEDERAL INCOME TAX 108 Northwestern University Law Review 773 (Spring 2014) Although it can seem paradoxical today that the federal government redistributes from blue states where majorities are tolerant of federal taxation to red states where they are hostile, the rhetoric was more straightforward in the politics surrounding the adoption of the Sixteenth Amendment a century ago. In fact, Southerners and... 2014
Amy McIntire LOUISIANA'S "MOTION PICTURE INVESTOR TAX CREDIT": A UNIQUELY EFFECTIVE ECONOMIC POLICY 13 Virginia Sports and Entertainment Law Journal 211 (Spring 2014) In 1992, Louisiana became the first state to enact a film production incentive program. Although the original version of the statute failed to lure film production companies into the state like the legislators had intended, subsequent amendments succeeded, and Louisiana's Motion Picture Investor Tax Credit set off a race amongst the states to... 2014
Denis M. McDevitt, LL.M., CPA (California), Michael D. McDevitt, J.D., CPA (California, Missouri), Drew M. Bouchard, J.D. (California) MR. PARK GOES TO D.C.: FEDERAL TAXATION OF NONRESIDENT ALIENS' WAGERING GAINS FROM SLOT MACHINES AND THE PER-SESSION RULE 48 Creighton Law Review 65 (December, 2014) There is a scene from the movie, Moneyball, where Billy Beane (played by Brad Pitt) says, If we can win [the World Series] with this team, on this budget, we will have changed the game . . . that's what I want. The authors had a similar feeling about the Sang Park case. Short on legal precedent and up against an IRS practice that had gone on as... 2014
David G. Epstein , Casey Ariail , David M. Smith NOT JUST ANNA NICOLE SMITH: CLEAVAGE IN BANKRUPTCY 31 Emory Bankruptcy Developments Journal 15 (2014) This is an essay about the unwarranted erosion of two basic bankruptcy principles: the cleavage effect of a debtor's filing of a bankruptcy petition and the equality of treatment of prepetition unsecured claims. These are two of the most fundamental bankruptcy concepts. First courts and then Congress have fashioned rules favoring the prepetition... 2014
Desiree C. Hensley OUT IN THE COLD: THE FAILURE OF TENANT ENFORCEMENT OF THE LOW-INCOME HOUSING TAX CREDIT 82 University of Cincinnati Law Review 1079 (Summer, 2014) I. Introduction. 1080 II. Where the Southern Crossed the Dog Sunflower County, Mississippi. 1082 III. Affordable Housing for the Poor Is an Ever-Expanding Need. 1083 IV. The Low-Income Housing Tax Credit: America's Largest Corporate Tax Shelter Is Also America's Main Vehicle for Affordable Housing Production. 1086 V. Low-Income Housing Production,... 2014
Kasey Henricks PASSING THE BUCK: RACE AND THE ROLE OF STATE LOTTERIES IN AMERICA'S CHANGING TAX COMPOSITION 6 Georgetown Journal of Law & Modern Critical Race Perspectives 183 (Fall, 2014) Taxation represents a contested terrain for racial antagonism. During the 1970s and 1980s, white backlash against racially stigmatized government initiatives served as a mobilizing force that inspired taxpayer revolts throughout the country. These revolts culminated into numerous legal reforms that fundamentally altered America's tax composition.... 2014
Eric M. Zolt POLITICS AND TAXATION: AN INTRODUCTION 67 Tax Law Review 453 (Summer 2014) The United States was founded in part on the slogan no taxation without representation. Had the founding fathers witnessed what taxation with representation looks like, they might have chosen a different slogan. While there have been major advances in understanding the relationship between politics and taxation, there is still much we do not... 2014
Honorable Dorothy T. Eisenberg , Nicholas W. Quesenberry PONZI SCHEMES IN BANKRUPTCY 30 Touro Law Review 499 (2014) Ponzi schemes are not new, and they have been present within the financial community for many years, even before the case of Charles Ponzi, which gave us the name Ponzi Scheme. However, the frequency and magnitude of these schemes that have been revealed in the last few years is staggering. Since the onset of the global economic meltdown in 2008,... 2014
Lawrence A. Jegen III , Peter Prescott , Shea N. Thompson RECENT DEVELOPMENTS IN INDIANA TAXATION SURVEY 2013 47 Indiana Law Review 1173 (2014) This Article highlights the major tax developments that occurred during the calendar year of 2013. Whenever the term GA is used in this Article, the term refers only to the 118th Indiana General Assembly. Whenever the term Tax Court is referred to, such term refers only to the Indiana Tax Court. Whenever the term Court of Appeals is referred... 2014
Joshua D. Blank RECONSIDERING CORPORATE TAX PRIVACY 11 NYU Journal of Law & Business 31 (Special Issue 2014) For over a century, politicians, government officials and scholars in the United States have debated whether corporate tax returns, which are currently subject to broad tax privacy protections, should be publicly accessible. The ongoing global discussion of base erosion and profit shifting by multinational corporations has generated calls for... 2014
Amy Moore RIFE WITH LATENT POWER: EXPLORING THE REACH OF THE IRS TO DETERMINE TAX-EXEMPT STATUS ACCORDING TO PUBLIC POLICY RATIONALE IN AN ERA OF JUDICIAL DEFERENCE 56 South Texas Law Review 117 (Fall 2014) I. Introduction. 117 II. Tax Exemption for Certain Organizations. 119 III. Racial-Discrimination Litigation Immediately Prior to Bob Jones University. 125 IV. Bob Jones University v. United States: Litigation and Aftermath. 128 V. Agency Power and Judicial Deference: Putting Bob Jones In Context. 139 VI. Bob Jones in the Bigger Picture: Expanding... 2014
Ankur Mandhania SECOND-ORDER CHOICE OF LAW IN BANKRUPTCY 89 New York University Law Review 739 (May, 2014) This Note attempts to answer the question of which choice-of-law regime ought to apply to bankruptcy cases. Taking the facts of a recent Second Circuit case as my example, I argue that Congress should amend the Bankruptcy Code to include a blackletter second-order choice-of-law section for use in all bankruptcy cases. First, Part I examines the... 2014
Molly Ryan SOVEREIGN BANKRUPTCY: WHY NOW AND WHY NOT IN THE IMF 82 Fordham Law Review 2473 (April, 2014) As the Eurozone sovereign debt crisis that began in 2009 continues to run its course, leaving massive economic dislocation in its wake, and as NML Capital, Ltd. v. Republic of Argentina makes its way to the U.S. Supreme Court, this Note discusses the timely and persistent problem of sovereign debt crises and the many impediments to their orderly... 2014
Lynn D. Lu STANDING IN THE SHADOW OF TAX EXCEPTIONALISM: EXPANDING ACCESS TO JUDICIAL REVIEW OF FEDERAL AGENCY RULES 66 Administrative Law Review 73 (Winter, 2014) As the Supreme Court recently confirmed, regulation of behavior through the tax code is nothing new. Nat'l Fed'n of Indep. Bus. v. Sebelius, 132 S. Ct. 2566, 2596 (2012). From the individual mandate's shared responsibility payment to the income-tax deduction for charitable donations, tax provisions raise or lower the cost of particular conduct.... 2014
Andrea Louise Campbell TAX ATTITUDES IN THE OBAMA ERA 67 Tax Law Review 647 (Summer 2014) There are several reasons to believe that Americans' attitudes toward federal taxes might be distinctive during the Obama era. Candidate Barack Obama made the most overt statements about growing economic inequality and the need for the affluent to pay more taxes than nearly any candidate in memory; hence high earners, who had been enjoying... 2014
Benjamin Moses Leff TAX PLANNING FOR MARIJUANA DEALERS 99 Iowa Law Review 523 (January, 2014) In recent years, many states have legalized marijuana while the federal government has not. But marijuana industry insiders consider not federal criminal law but federal tax law to be the biggest impediment to the development of a legitimate marijuana industry. State-sanctioned marijuana sellers are required to pay federal income taxes... 2014
Tracy A. Kaye TAXATION AND DEVELOPMENT INCENTIVES IN THE UNITED STATES 62 American Journal of Comparative Law 617 (2014) Policy analysts continue to debate whether it is appropriate to use the tax system to encourage investment behavior. This article examines whether amending U.S. international tax rules to allow multinational corporations to retain the benefit of tax incentives offered by developing countries to attract investment is advisable. It is clear however,... 2014
Lawrence Zelenak TEARING OUT THE INCOME TAX BY THE (GRASS)ROOTS 15 Florida Tax Review 649 (2014) Rich People's Movements: Grassroots Campaigns to Untax the One Percent. By Isaac William Martin New York: Oxford University Press. 2013. I. Introduction. 649 II. A Century of Rich People's Anti-Tax Movements. 651 III. Explaining the Support of the Non-Rich. 656 IV. But What about the Flat Tax and the FairTax?. 661 V. The Rhetoric of Rich People's... 2014
John Baber THANK YOU SIR, MAY I HAVE ANOTHER: THE ISSUE OF THE UNSUSTAINABILITY OF LOW INCOME HOUSING TAX CREDITS AND PROPOSED SOLUTIONS 4 University of Baltimore Journal of Land and Development 39 (Fall, 2014) The Federal Low-Income Housing Tax Credit (LIHTC) program is currently the nation's largest federal subsidy for the development and rehabilitation of affordable housing, having created or preserved over 2.5 million housing units and distributed over $7.5 billion in federal tax credits to developers of and investors in affordable housing from the... 2014
Yujia Jiang THE CURIOUS CASE OF INACTIVE BANKRUPTCY PRACTICE IN CHINA: A COMPARATIVE STUDY OF U.S. AND CHINESE BANKRUPTCY LAW 34 Northwestern Journal of International Law and Business 559 (Summer 2014) The current Chinese bankruptcy law has been enacted and effective for seven years, with academic discussions and judicial decisions emerging at a rapid speed. However, reorganization practice in China is considerably less active than that in the United States. This Note provides an overview of the current state of Chinese bankruptcy law... 2014
Shawn E. Regan , Terry L. Anderson THE ENERGY WEALTH OF INDIAN NATIONS 3 LSU Journal of Energy Law & Resources 195 (Fall, 2014) Economists have long sought to explain why some nations are rich while others are poor. Although the recipe for growth remains a matter of debate, most agree that secure property rights and a stable rule of law are necessary ingredients for economic growth. Property rights provide incentives to generate wealth, encourage resource stewardship, and... 2014
Sagit Leviner THE INTRICACIES OF TAX AND GLOBALIZATION 5 Columbia Journal of Tax Law 207 (2014) Reviewing: Global Perspectives on Income Taxation Law by Reuven S. Avi-Yonah, Nicola Sartori, & Omri Marian (Oxford, 2011) The Intricacies of Tax & Globalization review explores the effect of globalization on taxation. It looks into the available data (particularly from the OECD and EU) to explore global trends in taxation over the past three... 2014
Andrew T. Hayashi THE LEGAL SALIENCE OF TAXATION 81 University of Chicago Law Review 1443 (Fall 2014) Before an injury becomes a legal dispute, the injury must be named, a party must be blamed, and a right against that injury must be claimed. What motivates people to do these things and use legal institutions to seek redress? I provide a partial answer to this question, using a unique dataset to identify the effect that the salience of a tax--that... 2014
Anthony C. Infanti THE MOONSCAPE OF TAX EQUALITY: WINDSOR AND BEYOND 108 Northwestern University Law Review 1115 (Spring 2014) This Essay takes a critical look at the tax fallout from the U.S. Supreme Court's decision in United States v. Windsor, which declared Section 3 of the federal Defense of Marriage Act (DOMA) unconstitutional. The Essay first describes the path that led to the decision in Windsor. Then, it turns to describing the ways in which the... 2014
Todd Panciera, Jr. THE NEW "SCHOOL HOUSE DOOR": HALTING WEALTH SEGREGATION & THE DEFUNDING OF AMERICAN PUBLIC SCHOOLS USING THE MARSHALL MODEL 5 Alabama Civil Rights & Civil Liberties Law Review 289 (2014) Let my body dwell in poverty, and my hands be as the hands of the toiler; but let my soul be as a temple of remembrance where the treasures of knowledge enter and the inner sanctuary is hope. On February 28, 2013, a six-person committee--four Republicans and two Democrats--convened in the Alabama State House to iron out issues with an eight-page,... 2014
Elizabeth Chorvat THE TAX CALCULUS OF CORPORATE LOCATIONAL DECISIONS 32 Berkeley Journal of International Law 292 (2014) Introduction. 293 I. Tax Competition and the International Community. 296 A. The Nature of Tax Competition. 296 B. The Case for Tax Harmonization. 298 II. The Empirical Puzzle of Tax Competition. 300 III. Why a Race to the Bottom Has Not and Will Not Occur. 305 A. Tiebout Selection. 305 B. Risk-Shifting Features of the Income Tax. 308 C. Why the... 2014
Susannah Camic Tahk THE TAX WAR ON POVERTY 56 Arizona Law Review 791 (Fall, 2014) In recent years, the war on poverty has moved in large part into the tax code. Scholarship has started to note that the tax laws, which once exacerbated the problem of poverty, have become increasingly powerful tools that the federal government uses to fight against it. Yet questions remain about how this new tax war on poverty works, how it is... 2014
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