Alexander Hogan PROTECTING NATIVE AMERICAN COMMUNITIES BY PRESERVING SOVEREIGN IMMUNITY AND DETERMINING THE PLACE OF TRIBAL BUSINESSES IN THE FEDERAL BANKRUPTCY CODE 43 Columbia Human Rights Law Review 569 (Spring, 2012) Revenues raised through Native American enterprises provide crucial support to the Native American communities in which these businesses are located. In particular, many tribes depend upon Indian casino gaming revenues to fund health care, child care, emergency services (police, fire, and ambulance), educational assistance programs, cultural... 2012
Jean Braucher , Dov Cohen , Robert M. Lawless RACE DISPARITY IN BANKRUPTCY CHAPTER CHOICE AND THE ROLE OF DEBTORS' ATTORNEYS 20 American Bankruptcy Institute Law Review 611 (Winter 2012) We are grateful for the attention the American Bankruptcy Institute Law Review is giving to our research concerning racial disparity in bankruptcy chapter choice and the role debtors' lawyers may play in producing it. We believe that all players in the consumer bankruptcy system should be concerned about just results in the system in general and... 2012
A. Mechele Dickerson RACIAL STEERING IN BANKRUPTCY 20 American Bankruptcy Institute Law Review 623 (Winter 2012) Race, Attorney Influence, and Bankruptcy Chapter Choice presents findings that are extraordinary, yet totally predictable. Those findings: though black debtors are disproportionately placed in chapter 13 (which is more expensive and more burdensome than chapter 7), bankruptcy lawyers steer whites away from chapter 13. Why would I label these... 2012
Jean Braucher , Dov Cohen , Robert M. Lawless REFLECTIONS ON THE RESPONSES TO "RACE, ATTORNEY INFLUENCE, AND BANKRUPTCY CHAPTER CHOICE" 20 American Bankruptcy Institute Law Review 725 (Winter 2012) When we were working on the research that eventually would be published as Race, Attorney Influence, and Bankruptcy Chapter Choice in the Journal of Empirical Legal Studies, we knew we were dealing with a potentially explosive subject matter. As Professor Mechele Dickerson points out in her contribution to this symposium, even persons who view... 2012
Stephanie M. Wildman , Margalynne Armstrong , Beverly Moran REVISITING THE WORK WE KNOW SO LITTLE ABOUT: RACE, WEALTH, PRIVILEGE, AND SOCIAL JUSTICE 2 UC Irvine Law Review 1011 (December, 2012) In his article, The Work We Know So Little About, Gerald López introduces Maria Elena, a housekeeper, mother, tutor, seamstress, and cook. He connects her daily life struggles to make ends meet, to care for her family, and to survive with the issue of social justice for all members of society. He underlines the gap between such clients and legal... 2012
Nicholas P. Cafardi SAVING THE PREACHERS: THE TAX CODE'S PROHIBITION ON CHURCH ELECTIONEERING 50 Duquesne Law Review 503 (Summer, 2012) I. Introduction. 503 II. History. 504 A. Origin of the Prohibition. 504 B. Constitutional Challenges. 507 C. The Effect of the Religious Freedom Restoration Act (RFRA). 508 D. Ongoing Constitutional Analysis. 523 III. Tax Exemption as a Subsidy. 525 IV. IRS Policing of the Church Electioneering Prohibition. 530 A. Cases. 530 B. Other IRS Policing... 2012
David L. Perechocky SHOULD AD HOC COMMITTEES HAVE FIDUCIARY DUTIES?: JUDICIAL REGULATION OF THE BANKRUPTCY MARKET 86 American Bankruptcy Law Journal 527 (Fall 2012) This article is the first to substantively and directly address the question of whether informal creditor groups in bankruptcy cases could and should have fiduciary duties to other creditors. The rise of activist investors and claims traders in bankruptcy proceedings has significantly changed the bankruptcy process, to much controversy. One... 2012
Richard M. Hynes STATE DEFAULT AND SYNTHETIC BANKRUPTCY 87 Washington Law Review 657 (October, 2012) An insolvent state does not need bankruptcy if sovereign immunity would protect it from lawsuits and other collection efforts. To the extent that a state is not judgment-proof and needs bankruptcy, we may not need to modify the Federal Bankruptcy Code to allow it to file. First, a substantial share of state spending flows through their... 2012
David A. Skeel Jr STATES OF BANKRUPTCY 79 University of Chicago Law Review 677 (Spring 2012) In the past several years, many states' financial condition have been so precarious that some observers have predicted that one or more might default. As the crisis persisted, a very unlikely word crept into these conversations: bankruptcy. Should Congress provide a bankruptcy option for states, or would bankruptcy be a mistake? The goal of this... 2012
Dorothy A. Brown TALES FROM A TAX CRIT 10 Pittsburgh Tax Review 47 (Fall, 2012) I would like to thank the Dean and the Seton Hall faculty, especially Tracy Kaye for hosting this year's Critical Tax Conference and inviting me to give today's keynote address. I haven't been to a Critical Tax Conference since April 2005 when I was called a shill for Karl Rove. . . . But I'm getting ahead of my story. I want to take us back in... 2012
Anthony C. Infanti TAX REFORM DISCOURSE 32 Virginia Tax Review 205 (Summer, 2012) Any measure that values a gun several hundred times more than a bottle of milk is bound to raise serious questions about its relevance for human progress. It is no surprise, then, that since the emergence of national income accounts, there has been considerable dissatisfaction with gross national product as a measure of human welfare. GNP reflects... 2012
Alan Simpson TAXATION OF NON-RESIDENT ENTERTAINERS AND SPORTSMEN: THE UNITED KINGDOM'S DEFINITION OF PERFORMANCE INCOME AND HOW IT OUGHT TO BE MEASURED 11 Washington University Global Studies Law Review 693 (2012) Track and field star Usain Bolt recently boycotted a race in the United Kingdom because of the severe income tax implications that would result from his performance. The United Kingdom's current interpretation of their taxing statute was established by a line of cases involving tennis star Andre Agassi and his company, Agassi Enterprises, Inc.... 2012
Matthew A. Melone TAXPAYERS' CHALLENGES TO FAVORABLE IRS GUIDANCE 89 Practical Tax Strategies 266 (December, 2012) The only available remedy for IRS actions that are favorable to taxpayers is through the political process. The IRS and the Treasury Department typically do not interpret tax statutes in a taxpayer-friendly manner. However, on occasion they do just that, and thus a tax practitioner may be faced with taking a tax return position or suggesting a tax... 2012
Theodore Eisenberg THE CBP RACE STUDY: A PATHBREAKING CIVIL JUSTICE STUDY AND ITS SENSITIVITY TO DEBTOR INCOME, PRIOR BANKRUPTCY, AND FORECLOSURE 20 American Bankruptcy Institute Law Review 683 (Winter 2012) Choice of bankruptcy chapter provides an unusual opportunity to assess race effects on a civil law outcome in a reasonably well controlled context. Although the merits of legal cases are difficult to control for, sometimes the merits can be held constant. In medical malpractice cases, ex-post reviews of medical records can provide reasonable... 2012
Lois R. Lupica THE CONSUMER BANKRUPTCY FEE STUDY: FINAL REPORT 20 American Bankruptcy Institute Law Review 17 (Spring, 2012) C1-2Table of Contents List of Figures 20 List of Tables 21 List of Maps 23 List of Regression Models 24 Foreword 25 Introduction 27 Summary of Findings 30 I. The Consumer Bankruptcy System 32 II. The Bankruptcy Code and Rule Provisions Governing Attorney Compensation 37 III. Studies of the Consumer Bankruptcy System and Profiles of Consumer Debtors... 2012
Jonathan P. Schneller THE EARNED INCOME TAX CREDIT AND THE ADMINISTRATION OF TAX EXPENDITURES 90 North Carolina Law Review 719 (March, 2012) The field of tax expenditure analysis has generally assumed a binary choice between tax expenditures and direct outlays. Because tax expenditures have multiple traits that are said to render them a suboptimal spending mechanism, scholars have tended to argue that they should be eliminated outright, or that they should be recast as direct... 2012
Reuven S. Avi-Yonah , Yaron Lahav THE EFFECTIVE TAX RATES OF THE LARGEST U.S. AND EU MULTINATIONALS 65 Tax Law Review 375 (Spring 2012) The United States has the second highest statutory corporate tax rate in the Organization for Economic Co-Operation and Development (OECD) (after Japan). This has not always been the case. After the Tax Reform Act of 1986 lowered the U.S. rate from 46% to 34%, the United States had one of the lowest statutory corporate tax rates in the OECD. In the... 2012
Karen B. Brown, Mary Louise, Bridget J. Crawford THE PAST, PRESENT, AND FUTURE OF CRITICAL TAX THEORY: A CONVERSATION 10 Pittsburgh Tax Review 59 (Fall, 2012) The publication of Taxing America in 1997 is a key milestone in the development of critical tax theory as an intellectual discipline. By identifying and bringing together lawyers and scholars with an interest in the political and discriminatory aspects of tax law, Professor Karen B. Brown and Professor Mary Louise Fellows created one of the... 2012
Ashley W. Edwards THERE'S NO BUSINESS LIKE THE STATE FILM TAX INCENTIVE BUSINESS: AN ANALYSIS OF PENNSYLVANIA'S FILM PRODUCTION TAX CREDIT PROGRAM 13 University of Pittsburgh Journal of Technology Law and Policy 1 (Fall, 2012) Bat mobiles racing down Grant Street, fans filling Heinz Stadium bundled in black and yellow in the middle of the summer, and celebrity sightings in local restaurants can cause excitement in the Pittsburgh metropolis. The Steel City is just one of many areas in Pennsylvania that has seen a surge of film production in recent years, causing buzz that... 2012
Susan Ardisson THIRD CIRCUIT PROVIDES "DEFINITIVE GUIDANCE" ON TAXATION OF ESI COSTS 14 Lawyers Journal 6 (June 1, 2012) In a much anticipated decision, the Third Circuit in Race Tires America, Inc. v. Hoosier Racing Tire Corp., _ F.3d _ (3d Cir. (Pa.) March 16, 2012 (No. 11-2316), held that most expenses associated with the collection, processing and production of electronically stored information (ESI) were not taxable as costs under 28 U.S.C. S1920(4) because they... 2012
Ruth Mason, Michael S. Knoll WHAT IS TAX DISCRIMINATION? 121 Yale Law Journal 1014 (March, 2012) Prohibitions of tax discrimination have long appeared in constitutions, tax treaties, trade treaties, and other sources, but despite their ubiquity, little agreement exists as to how such provisions should be interpreted. Some commentators have concluded that tax discrimination is an incoherent concept. In this Article, we argue that in common... 2012
Steven L. Schwarcz A MINIMALIST APPROACH TO STATE "BANKRUPTCY" 59 UCLA Law Review 322 (December, 2011) Increasingly finding themselves in fiscal straightjackets, states have been turning to austerity measures, tax increases, privatization of services, and renegotiation of collective bargaining agreements. Absent a federal government bailout, however, states will also need debt relief if their debt burden becomes so crushing that reasonable efforts... 2011
Amanda M. Murphy A TALE OF THREE SOVEREIGNS: THE NEBULOUS BOUNDARIES OF THE FEDERAL GOVERNMENT, NEW YORK STATE, AND THE SENECA NATION OF INDIANS CONCERNING STATE TAXATION OF INDIAN RESERVATION CIGARETTE SALES TO NON-INDIANS 79 Fordham Law Review 2301 (April, 2011) This Note examines the conflict between New York State and the Seneca Nation of Indians regarding the taxation of cigarette sales to non-Indians on Indian reservations. In 1994, the United States Supreme Court found New York's taxation scheme facially permissible without providing boundaries or guidance for the state's subsequent enforcement.... 2011
Adam Chodorow CHARITABLE FSAS: A PROPOSAL TO COMBINE HEALTHCARE AND CHARITABLE GIVING TAX PROVISIONS 2011 Brigham Young University Law Review 1041 (2011) This Article considers two unrelated tax provisions--health care Flexible Spending Accounts (FSAs) and the charitable deduction. FSAs permit eligible taxpayers to set income aside tax-free to use for medical expenses. However, these accounts have a use-it-or-lose-it feature that discourages participation and creates incentives for unnecessary... 2011
Kenneth C. Kettering CODIFYING A CHOICE OF LAW RULE FOR FRAUDULENT TRANSFER: A MEMORANDUM TO THE UNIFORM LAW COMMISSION 19 American Bankruptcy Institute Law Review 319 (Winter 2011) C1-3TABLE OF CONTENTS I. The Proposal. 320 II. Background. 320 III. Illustrative Circumstances in Which it May Be Important Which Jurisdiction's Fraudulent Transfer Law Applies. 324 A. Significance of Choice of Law as Between States that Have Enacted the UFTA. 325 1. Different Substantive Law in UFTA States as a Result of Differing Application of... 2011
George Lefcoe COMPETING FOR THE NEXT HUNDRED MILLION AMERICANS: THE USES AND ABUSES OF TAX INCREMENT FINANCING 43 Urban Lawyer 427 (Spring, 2011) Demographers predict that the u.s. population will grow by one hundred million by 2050. Newcomers are expected to continue the trend to suburbia-- particularly to the fast-growing big cities of the south and west; cities in the resurgent heartland of the country; exurbia; and a string of discernible superstar cities, mostly coastal. Many... 2011
Marla Schwaller Carew DISCRETION AND DETERRENCE IN TAX SENTENCING AFTER RITA, GALL AND KIMBROUGH - OPPORTUNITIES FOR ALTERNATIVE SENTENCES AND POTENTIAL ABUSES 9 Florida Tax Review 919 (2011) I. Introduction. 921 II. The Foundations of Rita, Gall and Kimbrough and the History of Tax Sentencing. 924 A. Prehistory and Creation of the Federal Sentencing Guideline. 924 B. Sociological Roots of White Collar Crime and the Guidelines's Focus on Offense, Rather Than Offender. 928 C. Seeds of Uncertainty: Koon, Apprendi/Blakely and Booker. 930... 2011
Miranda Perry Fleischer EQUALITY OF OPPORTUNITY AND THE CHARITABLE TAX SUBSIDIES 91 Boston University Law Review 601 (March, 2011) Introduction. 603 I. The Charitable Tax Subsidies and Their Theoretical Foundations. 606 A. Why Subsidize Charity?. 609 B. Why Use the Tax System to Subsidize Charity? Efficiency, Pluralism, and the Donative Theory. 612 C. Unanswered Questions. 614 1. Current Law Is Vague and Inconsistent. 615 2. Existing Scholarship Is Incomplete and Inconsistent.... 2011
Ruth Mason FEDERALISM AND THE TAXING POWER 99 California Law Review 975 (August, 2011) Scholars and courts recognize that the federal government uses its broad spending power to enlist states in achieving federal goals, thereby expanding the federal government's reach beyond the areas enumerated for it in the Constitution. Previously underappreciated, however, is that the federal government can achieve similar ends--it can regulate... 2011
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