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
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
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