| Author | Title | Citation | Summary | Year |
| 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 |
| Samuel D. Brunson |
THE U.S. AS TAX HAVEN? AIDING DEVELOPING COUNTRIES BY REVOKING THE REVENUE RULE |
5 Columbia Journal of Tax Law 170 (2014) |
Over the years, many OECD countries, including the United States, have identified tax havens as a significant problem, and have acted to limit the ability of their taxpayers to use tax havens to reduce their taxes. The United States has implemented tax regimes, including subpart F and the passive foreign investment company rules, and disclosure... |
2014 |
| David A. Skeel, Jr. |
WHEN SHOULD BANKRUPTCY BE AN OPTION (FOR PEOPLE, PLACES, OR THINGS)? |
55 William and Mary Law Review 2217 (June, 2014) |
When many people think about bankruptcy, they have a simple left-to-right spectrum of possibilities in mind. The spectrum starts with personal bankruptcy, moves next to corporations and other businesses, and then to municipalities, states, and finally countries. We assume that bankruptcy makes the most sense for individuals; that it makes a great... |
2014 |
| Lindsay N. Kreppel |
WILL THE CATHOLIC CHURCH'S TAX EXEMPT STATUS BE THREATENED UNDER THE PUBLIC POLICY LIMITATION OF § 501(C)(3) IF SAME-SEX MARRIAGE BECOMES PUBLIC POLICY? |
16 Duquesne Business Law Journal 241 (Summer, 2014) |
Defense of Marriage Act - 26 U.S.C.A. § 501(C)(3) - Exemption for Religious Organizations-As a result of the Supreme Court of the United States' decision to strike down the Defense of Marriage Act's definition of marriage as between a man and a woman, there now exists a divide between one of the Catholic Church's established beliefs and an... |
2014 |
| Haniya H. Mir |
WINDSOR AND ITS DISCONTENTS: STATE INCOME TAX IMPLICATIONS FOR SAME-SEX COUPLES |
64 Duke Law Journal 53 (October, 2014) |
In United States v. Windsor, the Supreme Court struck down section three of the federal Defense of Marriage Act. Shortly thereafter, the Internal Revenue Service issued a ruling under which all married same-sex couples will be treated as married for federal tax purposes. The IRS Ruling raised a host of state taxation issues for lawfully married... |
2014 |
| Zachary L. Guyse |
ALABAMA'S ORIGINAL SIN: PROPERTY TAXES, RACISM, AND CONSTITUTIONAL REFORM IN ALABAMA |
65 Alabama Law Review 519 (2013) |
Introduction. 519 I. Playing Limbo: Alabama's Property Tax Structure. 521 II. The History of the 1901 Constitution & The Lid Bill. 524 A. The Alabama Constitutional Convention of 1901. 524 B. The Lid Bill. 527 III. The First Crusade: Knight v. Alabama. 529 A. Findings of Fact. 529 B. Conclusions of Law. 530 IV. The Second Crusade: Lynch v. Alabama.... |
2013 |
| Richard Lavoie |
AM I MY BROTHER'S KEEPER? A TAX LAW PERSPECTIVE ON THE CHALLENGE OF BALANCING GATEKEEPING OBLIGATIONS AND ZEALOUS ADVOCACY IN THE LEGAL PROFESSION |
44 Loyola University Chicago Law Journal 813 (Spring 2013) |
Recently the question of whether lawyers have a general ethical obligation to serve a gatekeeping function has been raised in a number of legal contexts. The reaction of the practicing bar has generally been unenthusiastic. While the assertion that a gatekeeping function should be applicable to all attorneys is a relatively modern stance, such an... |
2013 |
| Mark J. Roe , Frederick Tung |
BREAKING BANKRUPTCY PRIORITY: HOW RENT-SEEKING UPENDS THE CREDITORS' BARGAIN |
99 Virginia Law Review 1235 (October, 2013) |
Introduction. 1236 I. Basic Priority. 1243 A. The Bankruptcy Code's Basics. 1243 B. Some Code Refinements. 1245 II. Priority Jumping and Its Political Economy. 1246 A. An Integrated Process of Bankruptcy Rent-Seeking. 1246 B. Transactional Innovation and Litigation. 1250 1. The DIP Lender's Priority Jump. 1250 2. The Critical Vendor's Priority... |
2013 |
| Ruth Mason |
DELEGATING UP: STATE CONFORMITY WITH THE FEDERAL TAX BASE |
62 Duke Law Journal 1267 (April, 2013) |
Congress uses the income tax to achieve policy goals. States import federal tax policies into their own tax systems when they incorporate by reference the federal income tax base as the starting point for assessment of state income taxes. But federal tax policies reflect national, not state, political choices. This Article calls attention to the... |
2013 |
| Edward J. McCaffery |
DISTRACTED FROM DISTRACTION BY DISTRACTION: REIMAGINING ESTATE TAX REFORM |
40 Pepperdine Law Review 1235 (2013) |
I. Introduction II. Decades of Distraction III. Unintended Consequences: The Estate Tax and Dynastic Wealth IV. The Gorilla in the Room V. Conclusions, Advice, and the Curious Case for Hope |
2013 |
| Matthew A. Melone |
GIFT TAXES ON DONATIONS TO SOCIAL WELFARE ORGANIZATIONS: DE-POLITICIZING SOCIAL WELFARE ORGANIZATIONS OR POLITICIZING THE IRS? |
12 DePaul Business & Commercial Law Journal 51 (Fall 2013) |
I. Introduction. 51 II. Campaign Finance Reform Efforts. 54 A. Early Reform Efforts. 54 B. Modern Reform Efforts. 57 1. From Hard Money to Soft Money. 58 2. The Rise of Section 527 Groups and the Temporary Resurgence of Hard Money. 64 3. Citizens United, Super PACs, and Section 501(c)(4) Organizations. 70 III. Gift Tax. 83 A. In General. 84 B.... |
2013 |
| Nicholas A. Mirkay |
GLOBALISM, PUBLIC POLICY, AND TAX-EXEMPT STATUS: ARE U.S. CHARITIES ADRIFT AT SEA? |
91 North Carolina Law Review 851 (March, 2013) |
Here is my first principle of Foreign Policy--good government at home. --William E. Gladstone,U.K. Prime Minister This Article wrestles with whether charitable organizations' international activities can or should impact such organizations' domestic tax exemption. It addresses the issues raised by such international activities--if those... |
2013 |
| Sean Rosenthal |
III. THE OECD'S INTERNATIONAL TAX PROPOSAL: THE ACTION PLAN |
33 Review of Banking and Financial Law 20 (Fall, 2013) |
Multinational companies substantially reduce their corporate tax burdens by legally shifting assets to low tax jurisdictions and moving losses to places that receive high deductions. Responding to the unfairness and distortions caused by this tax avoidance and desiring to protect governmental revenue, the Organization for Economic Cooperation and... |
2013 |
| Margaret Ryznar |
INCENTIVIZING PARENTAL SUPPORT FOR COLLEGE TUITION THROUGH THE TAX CODE |
2013 Michigan State Law Review 827 (2013) |
Introduction. 827 I. Family Law Justifications. 833 A. Family As Economic Support. 833 B. Family Economic Support for Post-Secondary Education. 837 II. Current Tax Treatment. 841 A. The Current Tax Treatment of Parental Tuition Payments. 841 B. The Proposed Tax Treatment of Parental Tuition Payments. 846 Conclusion. 850 Many view a college... |
2013 |
| Bret Wells , Cym H. Lowell |
INCOME TAX TREATY POLICY IN THE 21ST CENTURY: RESIDENCE vs. SOURCE |
5 Columbia Journal of Tax Law 1 (2013) |
The United States has repeatedly attempted to stop tax base erosion for almost the entire post-World War I era, and yet the same problems exist today. The need for fundamental tax reform is front-page material in the major newspapers with the US transfer pricing rules and US multinationals portrayed as public enemy #1. The OECD this month issued a... |
2013 |
| Eric M. Zolt |
INEQUALITY IN AMERICA: CHALLENGES FOR TAX AND SPENDING POLICIES |
66 Tax Law Review 641 (Summer 2013) |
Democratic governments are all about collective action. Voters, through their representatives, decide the role government should play in providing not only basic goods and services (such as fire protection, police, and national defense) but also other types of government programs (such as schools, roads, and social insurance programs for the poor... |
2013 |
| Alan M. White |
MARKET PRICE, SOCIAL PRICE, AND THE RIGHT TO THE CITY: LAND TAXES AND RATES FOR CITY SERVICES IN BRAZIL AND THE UNITED STATES |
44 University of Miami Inter-American Law Review 313 (Spring, 2013) |
Brazil's 1988 Constitution and 2001 City Statute explicitly adopt the concept of a right to the city articulated by French philosopher Henri Lefebvre. As residents of Rio de Janeiro's informal self-constructed communities achieve success in their struggle for legalization and citizenship, they are confronted with the high market price of property... |
2013 |
| Samir D. Parikh |
MODERN FORUM SHOPPING IN BANKRUPTCY |
46 Connecticut Law Review 159 (November, 2013) |
In 1978, changes to the venue rules for bankruptcy cases created surprisingly permissive venue selection procedures. Since that time, corporate bankruptcy cases have been characterized by harmful forum shopping. Recently, some skeptics have argued that forum shopping in bankruptcy is vastly overstated-a phenomenon that peaked many years ago. An... |
2013 |
| Kathryn A. Mayer |
NEGOTIATING PAST THE ZERO-SUM OF INTRACTABLE SOVEREIGNTY POSITIONS BY EXPLORING THE POTENTIAL OF POSSIBLE PARTY INTERESTS: A PROPOSED DISPUTE RESOLUTION FRAMEWORK FOR THE TOBACCO TAX DEBACLE BETWEEN THE STATE OF NEW YORK & THE SENECA NATION OF INDIANS |
28 Ohio State Journal on Dispute Resolution 771 (2013) |
In 1994, the Supreme Court declared in Department of Taxation & Finance of New York v. Milhelm Attea & Bros., Inc. that legislation passed by the State of New York imposing state taxes on cigarette sales made on Indian reservations to non-Indians was facially permissible. However, by August 13, 2010-over a decade after the Supreme Court issued its... |
2013 |
| Kathleen P. Dapper |
NOTHING IS CERTAIN EXCEPT DEATH AND TAXES: BUT IN THE DISTRICT COURTS, NOT EVEN TAXES ARE CERTAIN FOR E-DISCOVERY COSTS |
80 Defense Counsel Journal 74 (January, 2013) |
UNDER the so-called American Rule, parties in litigation are responsible for their own costs, with limited statutory exceptions. Given this general rule, one losing party must have been stunned to recently receive a bill from the prevailing party for the exorbitant amount of $4.6 million for the cost of creating a litigation database. Despite the... |
2013 |
| Lily Kahng |
PATH DEPENDENCE IN TAX SUBSIDIES FOR HOME SALES |
65 Alabama Law Review 187 (2013) |
At a time of looming fiscal crisis and virtual unanimity that tax expenditures must be curtailed, tax subsidies for homeownership stand out as among the most costly and unfair of these expenditures. As a result of tax subsidies for homeownership, the government foregoes billions of dollars in revenue each year, most of which benefits wealthy... |
2013 |
| Katrina Miriam Wyman |
PROBLEMATIC PRIVATE PROPERTY: THE CASE OF NEW YORK TAXICAB MEDALLIONS |
30 Yale Journal on Regulation 125 (Winter 2013) |
Yellow taxicabs are an iconic symbol of New York City. Almost as well-known as the City's yellow taxis are the valuable licenses that vehicles must have in order to be used as taxis. Often called medallions, these licenses constitute a form of private property. They are routinely bought and sold, leased, used as collateral for loans, and count as... |
2013 |
| Martin J. McMahon, Jr. , Ira B. Shepard , Daniel L. Simmons |
RECENT DEVELOPMENTS IN FEDERAL INCOME TAXATION: THE YEAR 2012 |
13 Florida Tax Review 503 (2013) |
This recent developments outline discusses, and provides context to understand the significance of, the most important judicial decisions and administrative rulings and regulations promulgated by the Internal Revenue Service and Treasury Department during the most recent twelve months - and sometimes a little farther back in time if we find the... |
2013 |
| Lawrence A. Jegen, III , James R. Smerbeck , Shea N. Thompson |
RECENT DEVELOPMENTS IN INDIANA TAXATION SURVEY 2012 |
46 Indiana Law Review 1235 (2013) |
This Article highlights the major tax developments that occurred during the calendar year of 2012. Whenever the term GA is used in this Article, the term refers only to the 117th 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... |
2013 |
| Christopher Watts |
ROAD TO THE POLL: HOW THE WISCONSIN VOTER ID LAW OF 2011 IS DISENFRANCHISING ITS POOR, MINORITY, AND ELDERLY CITIZENS |
3 Columbia Journal of Race and Law 119 (2013) |
The right to vote has been irrefutably established as one of the most treasured and fundamental rights guaranteed to citizens by the United States Constitution, and Wisconsin's Act 23 (Act 23) violates this standard. In May 2011, the Wisconsin legislature passed this act, which mandated that any person attempting to vote in person or via absentee... |
2013 |
| Remy Farag |
SELLING AN APP INTO THE U.S.? THERE COULD BE A TAX FOR THAT: U.S. TAX CONSIDERATIONS FOR FOREIGN SOFTWARE COMPANIES ENGAGED IN CLOUD COMMERCE |
24 Journal of International Taxation 00 (August, 2013) |
Businesses are increasingly embracing the cloud as a medium to sell their software. Economically, there are many 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 ability for certain information technology (IT) functions... |
2013 |
| Chrystin Ondersma |
SHADOW BANKING AND FINANCIAL DISTRESS: THE TREATMENT OF "MONEY-CLAIMS" IN BANKRUPTCY |
2013 Columbia Business Law Review 79 (2013) |
Despite the panic in the money market in 2008 that required a $3 trillion Treasury guarantee to stave off a full-fledged run on money market funds, Dodd-Frank did not shut down shadow banking, nor did it make shadow banking safe. After Dodd-Frank, distressed financial institutions are subject to a number of conflicting legal regimes, one of which... |
2013 |