Akari Atoyama-Little TAXING SINGLE MOTHERS: A CRITICAL LOOK AT THE TAX CODE 88 New York University Law Review 2146 (December, 2013) Single mothers are responsible for raising one in five American children. They are disproportionately poor women of color. This Note explores the Internal Revenue Code's provisions that, though facially neutral, disadvantage single motherhood in effect. Although the tax code's progressivity does some work to alleviate poverty among single mothers,... 2013
Laura Crockett TAXING UNCERTAINTY: ELECTRONIC COMMERCE 4 George Mason Journal of International Commercial Law 383 (Summer, 2013) In the expanding world of electronic commerce and Internet transactions, and with the advent of cloud computing and three-dimensional printers, the traditional tax rules that were designed for concrete transactions and not virtual ones yield results beyond their original intent. U.S. multinational corporations follow tax rules and gain results... 2013
Michael J. Graetz , Rachael Doud TECHNOLOGICAL INNOVATION, INTERNATIONAL COMPETITION, AND THE CHALLENGES OF INTERNATIONAL INCOME TAXATION 113 Columbia Law Review 347 (March, 2013) Because of the importance of technological innovation to economic growth, nations strive to stimulate and attract the research and development (R&D) that leads to that innovation and to make themselves hospitable environments for the holding of intellectual property (IP). Tax policies have taken center stage in their efforts to accomplish these... 2013
Dorothy A. Brown THE 535 REPORT: A PATHWAY TO FUNDAMENTAL TAX REFORM 40 Pepperdine Law Review 1155 (2013) I. Introduction II. Income Choices III. Rate Choices IV. Deduction Choices V. The Way Forward: The 535 Report VI. Conclusion 2013
Kayla Gates THE CERTAINTIES IN LIFE: DEATH, TAXES, AND GLOBAL WARMING?: AN ANALYSIS OF BORDER TAX ADJUSTMENTS AS INCENTIVES FOR PROMOTING WORLDWIDE ENERGY EFFICIENCY 36 Suffolk Transnational Law Review 397 (Summer 2013) Benjamin Franklin once wrote: [I]n the world, nothing can be said to be certain except death and taxes. Over 200 years later, there may now be another certainty in life: global warming. Perhaps we can use one certainty to avert another. One way to help alleviate global warming is to encourage environmentally responsible conduct through taxes, as... 2013
Bryan Dearinger THE FUTURE OF TAXPAYER STANDING IN ESTABLISHMENT CLAUSE TAX CREDIT CASES 92 Oregon Law Review 263 (2013) Introduction. 264 I. Background: Taxpayer Standing's Past. 272 A. The Rule Against Taxpayer Standing. 274 B. The Limited Exception to the Rule Against Taxpayer Standing. 276 1. The Flast Nexuses Test. 276 2. Justice Harlan's Dissent. 282 3. Flast's Normative Test. 284 II. Limiting the Exception to the Rule: Modern Taxpayer Standing. 287 III.... 2013
Linda Sugin THE GREAT AND MIGHTY TAX LAW: HOW THE ROBERTS COURT HAS REDUCED CONSTITUTIONAL SCRUTINY OF TAXES AND TAX EXPENDITURES 78 Brooklyn Law Review 777 (Spring, 2013) The Roberts Court has written two important tax opinions. Both endow the tax law with legal superpowers, giving it the astonishing ability to elude constitutional limits. The justices have sent Congress and state legislatures a strong and clear message: they may use their tax laws as a means to aggressively enact public objectives unrelated to the... 2013
Arthur J. Cockfield THE LIMITS OF THE INTERNATIONAL TAX REGIME AS A COMMITMENT PROJECTOR 33 Virginia Tax Review 59 (Summer, 2013) As explained by Ronald Coase, transaction costs are the costs associated with discerning a price on a given exchange. This article conceptualizes the international tax regime as a political and legal system striving to address transaction cost challenges, and claims it has an uneven record. On the one hand, the international tax regime lowers... 2013
Robert A. Rapoza and Sarah Mickelson THE LOW-INCOME HOUSING TAX CREDIT: OVERCOMING BARRIERS TO AFFORDABLE HOUSING IN RURAL AMERICA 23-NOV Journal of Multistate Taxation and Incentives 26 (November/December, 2013) It is critically important that lawmakers and the public understand the role the LIHTC plays in financing affordable rental housing in rural communities. Although the low-income housing tax credit (LIHTC, codified in IRC Section 42) is widely considered one of the nation's most successful housing programs, many lawmakers and advocates are often... 2013
Anthony C. Infanti THE MOONSCAPE OF TAX EQUALITY: WINDSOR AND BEYOND 108 Northwestern University Law Review Colloquy 110 (October 16, 2013) From a distance, the moon appears bright, shiny, and attractive. It is revered and romanticized. Lives (and deaths) are planned around its phases and cycles. But, upon closer inspection, this attractive object is actually scarred--pocked with craters left by past violent impacts. For same-sex couples, federal tax equality shares a strikingly... 2013
Lowell R. Mintz THE RULES OF THE FIGHT MUST BE FAIR: STATES SHOULD PASS A UNIFORM CODE FOR NONPROFIT HOSPITAL TAX EXEMPTION OF REAL PROPERTY 26 Journal of Law and Health 415 (2013) I. Introduction. 416 II. Basis for Hospital Tax Exemption. 419 A. Real Property Tax Exemption is Derived from State Level Tax Exemption. 419 B. Hospitals Began as Charities. 420 C. Policy Underlying Tax Exemption for Charitable Institutions. 421 III. General Discussion of State Methods to Determine Tax Exemption. 422 A. What is Charity Care?. 422... 2013
Sarah Gruber TRUST, IDENTITY, AND DISCLOSURE: ARE BITCOIN EXCHANGES THE NEXT VIRTUAL HAVENS FOR MONEY LAUNDERING AND TAX EVASION? 32 Quinnipiac Law Review 135 (2013) On September 2, 2012, less than ten weeks before the general election of the forty-fifth president of the United States, an anonymous person posted a message on, claiming that Republican presidential candidate Mitt Romney's pre-2010 1040 tax returns had been taken from a Tennessee branch of accounting firm PricewaterhouseCoopers. A... 2013
Remy Farag U.S. TAX CONSIDERATIONS FOR FOREIGN SOFTWARE COMPANIES ENGAGED IN CLOUD COMMERCE 24 Journal of International Taxation 33 (December, 2013) Selling an App Into the U.S.? There Could Be a Tax for That Businesses are increasingly embracing the cloud as a medium to sell their software. There are many economic benefits associated with selling in the cloud, including shorter time to market, revenue streams with less fluctuation, and condensed sales cycles. Cloud computing refers to the... 2013
Ronald H. Jensen WHEN ARE DAMAGES TAX FREE?: THE ELUSIVE MEANING OF "PHYSICAL INJURY" 10 Pittsburgh Tax Review 87 (Spring, 2013) In 1996, Congress reversed nearly seventy-five years of settled law by amending § 104(a)(2) of the Code, making damages recovered for personal non-physical harms (e.g., emotional distress) taxable. Previously, such damages had been non-taxable, but after this change became effective on August 20, 1996, only damages for personal physical injuries... 2013
Leigh Osofsky WHO'S NAUGHTY AND WHO'S NICE? FRICTIONS, SCREENING, AND TAX LAW DESIGN 61 Buffalo Law Review 1057 (December, 2013) Taxpayers who want to reduce their tax liability through tax planning face a dilemma. In order to do so, they often must bear costs that seem, at first glance, to have nothing to do with getting the desirable tax result. For example, imagine that an accounting firm approaches the tax director of a major corporation and explains that, by entering... 2013
Austin Caster "CHARITABLE" DISCRIMINATION: WHY TAXPAYERS SHOULD NOT HAVE TO FUND 501(C)(3) ORGANIZATIONS THAT DISCRIMINATE AGAINST LGBT EMPLOYEES 24 Regent University Law Review 403 (2011-2012) Until now, First Amendment protection of religious liberty has allowed--and even indirectly publicly funded through tax exemption-- discrimination against lesbian, gay, bisexual, and transgender (LGBT) employees, but this Article argues that Christian Legal Society v. Martinez changes that analysis. According to Bob Jones University v. United... 2012
Matthew A. Melone A LEG TO STAND ON: IS THERE A LEGAL AND PRUDENTIAL SOLUTION TO THE PROBLEM OF TAXPAYER STANDING IN THE FEDERAL TAX CONTEXT? 9 Pittsburgh Tax Review 97 (Spring, 2012) I should be sorry to think that, if a wrong has been done, the plaintiff is to go without a remedy simply because no one can find a peg to hang it on. Lord Justice Denning On September 30, 2008, in the midst of the financial crisis, the Internal Revenue Service (I.R.S.) released Notice 2008-83. Unusual times call for unusual measures, and this... 2012
Lawrence Zelenak CUSTOM AND THE RULE OF LAW IN THE ADMINISTRATION OF THE INCOME TAX 62 Duke Law Journal 829 (December, 2012) From the early years of the federal income tax to the present, the Internal Revenue Service (IRS) has engaged in what might be termed customary deviations from the dictates of the Internal Revenue Code, always in a taxpayer-favorable direction. A prominent current example is the IRS's don't ask, don't tell policy with respect to... 2012
J. Clifton Fleming, Jr. , Robert J. Peroni , Stephen E. Shay DESIGNING A U.S. EXEMPTION SYSTEM FOR FOREIGN INCOME WHEN THE TREASURY IS EMPTY 13 Florida Tax Review 397 (2012) I. Introduction. 398 II. The Double Taxation Conundrum. 401 III. The International Law Solution. 402 IV. Flirting With a Flawed Territoriality. 403 V. Going Territorial in the Midst of a Current and Long-Run Fiscal Crisis. 406 A. Dimensions of the Crisis. 406 B. Forfeiting the Residual Tax. 408 C. Gaining Revenue by Switching to a Zero Rate. 410 D.... 2012
Stephen J. Lubben DO EMPIRICAL BANKRUPTCY STUDIES MATTER? 20 American Bankruptcy Institute Law Review 715 (Winter 2012) It is with great hesitation that I write the above title. After all, in doing so I question my own existence. Nonetheless, in the decades since the current Bankruptcy Code was enacted empirical studies of the process, on both the business and personal side, have been legion. The actual effects on bankruptcy as codified have been slight. Indeed, one... 2012
Jonathan Remy Nash , Rafael I. Pardo DOES IDEOLOGY MATTER IN BANKRUPTCY? VOTING BEHAVIOR ON THE COURTS OF APPEALS 53 William and Mary Law Review 919 (January, 2012) This Article empirically examines whether courts of appeals judges cast ideological votes in the bankruptcy context. The empirical study is unique insofar as it is the first to examine the voting behavior of circuit court judges in bankruptcy cases. More importantly, it focuses on a particular type of dispute that arises in bankruptcy:... 2012
James A. Davids ENFORCING A TRADITIONAL MORAL CODE DOES NOT TRIGGER A RELIGIOUS INSTITUTION'S LOSS OF TAX EXEMPTION 24 Regent University Law Review 433 (2011-2012) In the article to which this paper responds, Mr. Austin Caster appears to make the following arguments: First, tax-exempt, religious organizations that terminate the employment of LGBT workers on the basis of sexual orientation violate public policy and, therefore, should lose their tax exempt status; second, the constitutional protection provided... 2012
Laura Jelinek EQUITY FOR BRAND EQUITY: THE CASE FOR PROTECTING TRADEMARK LICENSEES IN LICENSOR BANKRUPTCIES 40 AIPLA Quarterly Journal 365 (Summer, 2012) I. Introduction. 367 II. The General Treatment of Licensees in Licensor Bankruptcies: Principles and Rules. 368 A. The Bankruptcy Act: Basic Principles and Procedures. 369 1. Bankruptcy Reform Act of 1978. 369 2. The Bankruptcy Proceedings Most Relevant to Intellectual Property Licensors and Licensees: Chapters Eleven and Seven. 370 3. Overview of... 2012
Peter D. Enrich FEDERAL COURTS AND STATE TAXES: SOME JURISDICTIONAL ISSUES, WITH SPECIAL ATTENTION TO THE TAX INJUNCTION ACT 65 Tax Lawyer 731 (Summer, 2012) Typically, controversies concerning state and local taxes are litigated in the state courts. But for a variety of reasons, one of the parties to such a controversy may prefer to litigate in the federal courts. While there are several familiar grounds for federal jurisdiction over such cases, a range of procedural obstacles will confront many... 2012
Daniel M. Reach FITNESS TAX CREDITS: COSTS, BENEFITS, AND VIABILITY 7 Northwestern Journal of Law & Social Policy 352 (Spring, 2012) As the number of overweight and obese Americans rises, it becomes increasingly clear that Americans need further incentives to stimulate lasting lifestyle changes. Tax incentives focused on exercise, which have been largely unexplored to this point, are an effective response to the growing obesity problem in the United States that would largely... 2012
Shu-Yi Oei GETTING MORE BY ASKING LESS: JUSTIFYING AND REFORMING TAX LAW'S OFFER-IN-COMPROMISE PROCEDURE 160 University of Pennsylvania Law Review 1071 (March, 2012) The Offer in Compromise (OIC) is a procedure by which the IRS may agree to forgive a portion of the tax liabilities of certain taxpayers. This Article suggests a framework for evaluating the effectiveness of any proposed reforms to this procedure. It presents three arguments that support forgiving tax debts through devices such as the OIC. These... 2012
Anthony C. Infanti LGBT TAXPAYERS: A COLLISION OF "OTHERS" 13 Georgetown Journal of Gender and the Law 1 (2012) In this symposium, we are spending a day exploring the intersection of tax, gender, and sexuality. When the prominent critical race theorist Kimberle Crenshaw coined the term intersectionality more than twenty years ago, it appears that she had the metaphor of a crossroads in mind. Indeed, when describing how Black women are multiply... 2012
Patrick T. Gillen OPPRESSIVE TAXATION: ABUSE OF RULE 54 AND SECTION 1920 THREATENS JUSTICE 58 Wayne Law Review 235 (Summer, 2012) I. Discovery and Discovery Costs Under the Federal Rules. 238 A. The Structure of the Federal Rules. 239 B. The Language of the Federal Rules Relating to Discovery. 240 C. Recovery of the Costs Incurred to Comply with Discovery Obligations. 241 D. Cost Recovery Under Rule 54(d) and 28 U.S.C.A. § 1920. 243 II. Courts Are Taxing Discover Costs Under... 2012
Jason M. Brown PATENT BOX TAXATION: A COMPARISON OF FOUR RECENT EUROPEAN PATENT BOX TAX REGIMES AND AN ANALYTICAL CONSIDERATION OF IF AND HOW THE UNITED STATES SHOULD IMPLEMENT ITS OWN PATENT BOX 46 International Lawyer 913 (Fall 2012) As the global economy is increasingly driven by the commercialization of highly mobile assets, several European governments have sought to encourage investment in and retention of such assets within their domestic borders by offering heavily incentivized tax rates on profits derived from patents and other highly mobile assets. Notable among the... 2012
Hedda Leikvang PIERCING THE VEIL OF SECRECY: SECURING EFFECTIVE EXCHANGE OF INFORMATION TO REMEDY THE HARMFUL EFFECTS OF TAX HAVENS 45 Vanderbilt Journal of Transnational Law 293 (January, 2012) The enforcement of tax laws abroad has long posed problems for authorities. However, that enforcement becomes increasingly more problematic when the information necessary for proper enforcement is located within an impenetrable system whose sole purpose is to protect that information from tax authorities in other countries. Although much effort has... 2012
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